Advanced Search
MyIDEAS: Login

La décentralisation fiscale en Suisse, quelles conséquences en termes de concurrence fiscale, redistribution, fourniture de services publics et développement régional ?

Contents:

Author Info

  • Lars P. Feld

    ()
    (Faculty of Business Administration and Economics, Philipps Universitaet Marburg)

  • Emmanuelle Reulier

    (Université de Rennes 1 et CREREG)

Abstract

L’Etat fédéral suisse est l’un des pays dont le pouvoir fiscal est le plus décentralisé. Cette décentralisation se vérifie particulièrement dans le cadre des impôts sur le revenu et la fortune des personnes physiques d’une part et, celui des impôts sur le bénéfice net et le capital des personnes morales d’autre part. En conséquence, de fortes disparités de charges fiscales sur les personnes physiques et morales sont observées entre les cantons et les communes. Les résultats empiriques ont permis de vérifier l’existence de concurrence fiscale horizontale entre les niveaux de gouvernement sous-nationaux suisses. Cependant, cette concurrence ne semble pas avoir de conséquences négatives ni en termes de fourniture des services publics, ni en termes de redistribution des ressources par l’Etat. En outre, le développement régional ne parait pas être négativement affecté par cette concurrence fiscale.

Download Info

If 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.
File URL: http://www.uni-marburg.de/fb02/makro/forschung/gelbereihe/artikel/2004-17-Feld_gesamt.pdf
File Function: First version, 2004
Download Restriction: no

Bibliographic Info

Paper provided by Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung) in its series Marburg Working Papers on Economics with number 200417.

as in new window
Length: 17 pages
Date of creation: 2004
Date of revision:
Publication status: Forthcoming in Economie et Statistique 2005
Handle: RePEc:mar:volksw:200417

Contact details of provider:
Postal: Universitätsstraße 25, 35037 Marburg
Phone: 06421/28-1722
Fax: 06421/28-4858
Email:
Web page: http://www.uni-marburg.de/fb02/
More information through EDIRC

Related research

Keywords:

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:mar:volksw:200417. See general 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: (Bernd Hayo).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.