Réformer la fiscalité française pour faire face à la concurrence fiscale
AbstractThere is increasing evidence that tax competition amongst EU member states has been mounting over the past two decades, and has become fiercer since the latest enlargement in 2004. The completion of monetary union is also likely to aggravate this tendency, by making other instruments of non-cooperative strategies, in particular currency devaluations, unavailable. France is particularly exposed to tax competition, because of its high overall tax pressure and the concentration of tax burden on the more mobile taxpayers (high-income earners, wealth holders and firms). This paper describes a tax reform proposal that has been designed with the objective of responding to tax competition. It is meant to preserve total tax revenues and leaving the after-tax income distribution unchanged compared to current one. It simplifies direct taxation by abolishing the personal wealth tax, merging personal income tax with the general social contribution into a three-bracket general income tax, and alleviating corporate income taxation. JEL codes: H20, H73, H87.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Bibliographic InfoArticle provided by De Boeck Université in its journal Reflets et perspectives de la vie économique.
Volume (Year): XLV (2006)
Issue (Month): 3 ()
Contact details of provider:
Web page: http://www.cairn.info/revue-reflets-et-perspectives-de-la-vie-economique.htm
international tax competition; tax reform;
Find related papers by JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Jean-Baptiste de Vathaire).
If references are entirely missing, you can add them using this form.