__TABLE 3__

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-