Residential function and local fiscal resources on the French Mediterranean coastal areas
Résumé
This paper addresses the issue of local taxation in a context of an accelerated urbanization of coastal areas. It shows that the financial resources of local authorities are increasingly dependent on the residential function. It presents a diachronic perspective of the drivers of this process and identifies a rate-effect and a base-effect to characterize the trajectories of coastal territories. The ultimate goal of the article is to analyze local taxation as a key determinant of current land use models and of their sustainability