Contenu de l'article

Titre De l'inégalité, pour préserver ou restaurer l'égalité : les nouveaux instruments financiers et fiscaux de l'aménagement du territoire / From inequality to preserving or restoring equality : new financial and fiscal instruments of regional development policy
Auteur Jean-Louis Pereau, Jean-Luc Albert
Mir@bel Revue Géocarrefour
Titre à cette date : Revue de géographie de Lyon
Numéro volume 70, no 2, 1995 Les nouvelles mailles du pouvoir local
Page 141-148
Résumé anglais French regional development policy is henceforth orientated and organised by the Law passed on 4th February 1995. Legal study of the financial and fiscal provisions of this law shows various and not always coherent responses to the central problem of the unequal development of space. The policy of capital funding by the state is developed, but it remains relatively unselective for eligible zones (I). Conversely, the mechanisms of fiscal exemptions used to encourage development , are clarified, benefiting disadvantaged areas (II). However, faced with the inequalities resulting from the local tax revenue, the legislator has opted for a process of per capita redistribution rather than basic reform (III).
Source : Éditeur (via Persée)
Article en ligne http://www.persee.fr/web/revues/home/prescript/article/geoca_0035-113x_1995_num_70_2_4202