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Comment sont fixés les taux d'imposition sur les sociétés dans l'UE 27 ?

Author

Listed:
  • Sonia Paty

    (CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique, EQUIPPE - Economie Quantitative, Intégration, Politiques Publiques et Econométrie - Université de Lille, Sciences et Technologies - Université de Lille, Sciences Humaines et Sociales - PRES Université Lille Nord de France - Université de Lille, Droit et Santé)

  • Aurélie Cassette

    (EQUIPPE - Economie Quantitative, Intégration, Politiques Publiques et Econométrie - Université de Lille, Sciences et Technologies - Université de Lille, Sciences Humaines et Sociales - PRES Université Lille Nord de France - Université de Lille, Droit et Santé)

Abstract

In this paper, we investigate the existence of strategic interactions between the former eu 15 countries and the ceecs countries regarding corporate taxes. We thus estimate an empirical model of strategic interactions among 27 European countries over the period 1995-2007 by using gmm. We first confirm the existence of tax interdependence inside Western Europe. However, our results indicate that strategic interactions among Eastern European countries are rather sparse. Finally, we also show that there are some tax interactions between these two regions of Europe, especially with respect to geographical distance. Classification JEL : H2, H3, C3
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Sonia Paty & Aurélie Cassette, 2009. "Comment sont fixés les taux d'imposition sur les sociétés dans l'UE 27 ?," Post-Print halshs-00418865, HAL.
    • Handle: RePEc:hal:journl:halshs-00418865
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    Cited by:

    1. Damien Broussolle, 2017. "La concurrence fiscale et les projets d’harmonisation de l’Impôt sur les Sociétés dans l’Union européenne," Bulletin de l'Observatoire des politiques économiques en Europe, Observatoire des Politiques Économiques en Europe (OPEE), vol. 36(1), pages 35-42, June.

    More about this item

    Keywords

    Fiscalité; impôts sur les sociétés; Union européenne; économétrie spatiale;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • C3 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables

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