Simula, Laurent; Trannoy, Alain - In: Revue d'économie politique 119 (2009) 5, pp. 677-690
<alinea/> This article contributes to the debate about the reform of the French local business tax. It casts light on an argument in favour of its replacement by a tax based on the value added, an argument that was apparently overlooked. For this purpose, it uses the user cost of the production factors,...