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Faut-il s’échanger des informations sur les flux des capitaux dans un système de taxation à la résidence?

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  • Emmanuelle TAUGOURDEAU

    (EUREQua, Université de Paris 1)

Abstract

Nous développons un modèle dans lequel les gouvernements peuvent s'échanger des informations sur les investissements effectués sur leur territoire par les agents étrangers. Sans cette information, les gouvernements ne sont pas en mesure de taxer leurs résidents sur les investissements étrangers ce qui permet à ces derniers de profiter de l'évasion fiscale. Nous montrons qu'à l'équilibre non coopératif, un échange partiel d'informations constitue un équilibre de Nash soutenable. Nous montrons également qu'il existe des équilibres asymétriques dans lesquels un des gouvernements envoie le maximum d'informations alors que l'autre gouvernement n'envoie qu'une information partielle.

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Bibliographic Info

Paper provided by Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES) in its series Discussion Papers (REL - Recherches Economiques de Louvain) with number 2002042.

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Length: 27
Date of creation: 01 Dec 2002
Date of revision:
Handle: RePEc:ctl:louvre:2002042

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Related research

Keywords: Politique fiscale; Echanges d’informations; Jeux non-coopératifs;

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