The distributive profile of local taxation on households results from three main determinants: the tax base (the rental value of occupied or owned properties), the schedule (of exemptions and reductions) and the differences between local rates. The overall contribution of local household taxes to the progressivity of compulsory levies in France is measured and broken down into the three determinants based on the Insee survey on income and living conditions (Statistiques sur les ressources et conditions de vie, or SRCV) at household level and comprehensive databases at the local authority level. The tax base has a regressive effect, partially offset by the schedule. Local taxes and average income increase with the size of inter municipalities: territorial heterogeneity is thus characterised by levels of local tax per capita that tend to increase with per capita income. However, this increase is less than proportional to that of income, generating a ratio of local taxes to income that decreases with the level of average income in the inter municipal area.

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Carbonnier, C. (2019). The Distributional Impact of Local Taxation on Households in France. Economie et Statistique / Economics and Statistics, 507-508, 31–52.
https://doi.org/10.24187/ecostat.2019.507d.1977