Réforme de la taxe d'habitation : que sait-on aujourd'hui ?
L’OFCE, dans une étude parue le 26 juin 2017, est revenu sur la réforme de la taxe d’habitation portée par Emmanuel Macron. C’était un engagement de campagne d’Emmanuel Macron. Le gouvernement a, depuis, affirmé son intention de le tenir. Le dispositif d’exonération devrait entrer en vigueur progressivement dès 2018 et donner sa pleine mesure en 2021. L’objectif affiché est de redéployer du pouvoir d’achat vers les classes moyennes. Les chercheurs Pierre Madec et Mathieu Plan
Petit guide pratique des Attributions de compensation...
La DGCL publie son guide des attributions de compensation, l’occasion de revenir sur les modalités d’évaluation des charges transférées et la fixation des attributions de compensation Plusieurs cas dérogatoires permettent de moduler les attributions de compensation afin de tenir compte de situations particulières au sein de l’EPCI. Ceux-ci doivent travailler aux nombreux transferts de charges liés à l’harmonisation des compétences dans le cas des fusions ou le transfert de no
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