Advanced Search
MyIDEAS: Login

Harmonisation fiscale et politiques monétaires au sein d'une intégration économique

Contents:

Author Info

  • El-Murr, B.
Registered author(s):

    Abstract

    The object of this article is to show the interactions between fiscal and monetary politics in a harmonization prospect within an economic integration. It tackles the cooperative and competitive behaviors of governments when setting an harmonization process. Whether the residence or the source principle is adopted, the intergovernmental competition in fixing the tax rates on capital income will lead undoubtedly to an absurd situation in public finance. Rates resulting from such a competitive process (partial cooperation), cannot be maintained for a long time without involving serious problems in the competiting jurisdictions treasuries. It would be in the best interest of the countries to opt for a total cooperation which will enable them to maximize their receipts from this tax type, while satisfying simultaneously their objectives of fiscal neutrality within the integration and fiscal competitiveness on the international field. This being, whatever is the common principle of taxation, the associated rates should be correlated with the monetary politics adopted within the economic integration.

    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.creden.univ-montp1.fr/downloads/cahiers/CC-02-01-26.pdf
    Download Restriction: no

    Bibliographic Info

    Paper provided by CREDEN (Centre de Recherche en Economie et Droit de l'Energie), Faculty of Economics, University of Montpellier 1 in its series Cahiers du CREDEN (CREDEN Working Papers) with number 02.01.26.

    as in new window
    Length: 26 pages
    Date of creation: 2002
    Date of revision:
    Handle: RePEc:mop:credwp:02.01.26

    Contact details of provider:
    Postal: CREDEN, Faculté d'Economie, Avenue Raymond Dugrand, CS 79606, 34960 MONTPELLIER Cedex 2, France
    Phone: 33 (0)4 67 15 83 60
    Fax: 33 (0)4 67 15 84 04
    Web page: http://www.creden.univ-montp1.fr
    More information through EDIRC

    Related research

    Keywords: fiscal harmonization ; fiscal competition ; cooperation ; economic integration ; monetary union.;

    Find related papers by JEL classification:

    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:mop:credwp:02.01.26. 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: (Olivier ROUSSE).

    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.