local finances

The author of this book, Gérard Bramoullé, is deputy mayor in charge of finance for the city of Aix-en-Provence. He is explaining why the local taxes are explosing in France…

Abstract: The main characteristic of the French local tax system undoubtedly resides in a convoluted structure which impedes any progress in the development of tax competition between local authorities. On the contrary, recent legislative evolutions make obvious a trend of recentralization of the French local finance system illustrated by the fact the State is presently the first tax contributor to the local authorities’ budgets.