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

  • Emmanuelle Taugourdeau

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.

(This abstract was borrowed from another version of this item.)

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Article provided by De Boeck Université in its journal Recherches économiques de Louvain.

Volume (Year): 68 (2002)
Issue (Month): 4 ()
Pages: 429-455

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Handle: RePEc:cai:reldbu:rel_684_0429
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