Abstract
Note that the number of the journal is No 5-2010 but the year of publication is 2011. National hearing The tax disparities between local and regional authorities have long been explained solely by the specific characteristics of each of the authorities. However, it must be assumed that the tax choices of local authorities are also guided by competitive or cooperative relationships between them. On the basis of an analysis of the taxation adopted by the public inter-municipal cooperation establishments with a single trade tax, it can be seen that there are tax interactions between inter-municipal associations in France. The choice of a community tax rate thus influences the choices of the surrounding communities. In addition, urban areas benefit from a taxable agglomeration rent. Companies located in the city agree to bear a higher tax cost, as long as this is offset by the advantages to the conurbation of the concentration of private activities. Urban and rural communities therefore do not have the same room for manoeuvre in terms of local taxation. Local and regional authorities in rural areas cannot afford to increase their tax rates without having to flee their base.