Local Taxes/GDP inequality structure in three French cities (GDP highest, median and lowest levels)
Comparison between the regional GDP per capita, unemployment rate, and the variables concerning the business, housing & real estate taxes for the cities mentioned below
(A theoretical average yield for these taxes is calculated with the variables. The taxes bases, especially the business and real estate taxes constitute a reliable index of the city's prosperity)


CITIES Regional average Index   "TP" basis "TP" Rates   "TF" basis "TF" Rates   "TH" Basis "TH" Rates   "TP" Yield "TF" Yield "TH" Yield Total Yield
GDP/ capita unem-
ployment rate
FF/ capita % FF/ capita % (with TEOM) FF/ capita % FF/ capita FF/ capita FF/ capita FF/ capita
PARIS 215 KF 10.4% 22303 13.7% 15519 13.9% 11531 12.3% 3055 2157 1418 6630
LYON 143 KF 10.4% 12771 25.9% 7555 27.8% 6516 25.1% 3307 2100 1635 7042
Montpellier 108 KF 16.5% 7265 36.8% 5898 52.6% 5470 31.2% 2673 3102 1705 7480
Average France 143 KF 11.9% na 23.1% na 32 % na 21.0 %        

Definitions : "TP"= Local Business taxes -- "TF"= Real Estate Local Taxes -- "TH"=Housing Local Taxes
- Source: 1999 taxes statistics: Web site "Association des Maires des Grandes Villes" ------ Local Taxes rates for 1999 all local administrations accumulated "Guide Pratique du Contribuable" - Web site "Ministère de l'Intérieur- Collectivités locales"----- GDP 1998 and unemployment rates for 1998: INSEE (latest figures available)
- The theoritical average Yield TP TF TH is the arithmetical result of the various tax rates applied to the bases.


1)The small difference in the total theoretical average yields per capita between the cities concerned (column 12) shows that the local representatives determine the total amount to be collected with a view to collecting an amount per capita similar to that of other cities. No consideration is given to the fact that the rate applied to achieve these yields varies with the number of actual contributors ( very high in Paris and very low in Montpellier)

2)For our elected representatives,
« equality » means equal amounts to be collected instead of equality between citizens on individual contributions.

3)The "small" difference observed on total yields is due to complementary welfare for jobless people - a Department mission-