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Concurrence fiscale : un survol

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  • Delage, Benoit

    (Université Concordia)

Abstract

Decentralized taxation decision making may lead to tax competition and to the underprovision of public goods. This will happen whenever revenues obtained from a tax on capital are used to finance the public good, whether the latter is to the benefits of firms or residents of one region. This survey explores some aspects of this tax competition literature. Une décentralisation des décisions fiscales et l'utilisation du stock de capital comme assiette fiscale peuvent entraîner une compétition entre États. Cette compétition fiscale a pour conséquence que trop peu de biens publics sont produits et ce peu importe si ce sont les habitants ou les firmes de la région qui en bénéficient. Ce survol explore certaines facettes du problème de la compétition fiscale.

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  • Delage, Benoit, 1999. "Concurrence fiscale : un survol," L'Actualité Economique, Société Canadienne de Science Economique, vol. 75(1), pages 67-93, mars-juin.
    • Handle: RePEc:ris:actuec:v:75:y:1999:i:1:p:67-93
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    Cited by:

    1. Thierry Madiès & Sonia Paty & Yvon Rocaboy, 2005. "Externalités fiscales horizontales et verticales. Où en est la théorie du fédéralisme financier ?," Revue d'économie politique, Dalloz, vol. 115(1), pages 17-63.
    2. Emmanuel Bretin & Stéphane Guimbert & Thierry Madiès, 2002. "La concurrence fiscale sur le bénéfice des entreprises : théories et pratiques," Économie et Prévision, Programme National Persée, vol. 156(5), pages 15-42.
    3. Madiès, Thierry, 2001. "Fiscalité superposée et externalités fiscales verticales : faut-il reconsidérer le débat entre concurrence et coopération fiscales?," L'Actualité Economique, Société Canadienne de Science Economique, vol. 77(4), pages 593-612, décembre.

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