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Les réformes fiscales en Europe, 1992-2002

Listed author(s):
  • Henri Sterdyniak

This article presents and discusses the tax reforms recently implemented in EU countries. Despite globalization, public expenditure and taxes have not been significantly reduced as a per cent of GDP. Although disparate, the national reforms share common grounds : increasing the attractiveness of domestic location of production, lowering unskilled labour costs, encouraging work, reducing pollution, providing local authorities with a certain degree of autonomy. But in this process redistribution issues have become second. The article assesses the risks of enhanced tax competition resulting from the single Market and advocates for the urgent need to harmonize some elements of company, capital income and environmental taxation. The desirable changes of the European tax system are addressed. How could a harmonized framework be designed, while leaving the control of the level of domestic public spending and redistribution in the hands of member states? JEL Codes : H30.

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Article provided by Presses de Sciences-Po in its journal Revue de l'OFCE.

Volume (Year): 87 (2003)
Issue (Month): 4 ()
Pages: 337-407

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Handle: RePEc:cai:reofsp:reof_087_0337
Contact details of provider: Web page: http://www.cairn.info/revue-de-l-ofce.htm

References listed on IDEAS
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  1. Charles M. Tiebout, 1956. "A Pure Theory of Local Expenditures," Journal of Political Economy, University of Chicago Press, vol. 64, pages 416-416.
  2. Réjane Hugounenq & Jacques Le Cacheux & Thierry Madiès, 1999. "Diversité des fiscalités européennes et risques de concurrence fiscale," Revue de l'OFCE, Programme National Persée, vol. 70(1), pages 63-109.
  3. Isabelle Joumard, 2003. "Tax systems in European Union countries," OECD Economic Studies, OECD Publishing, vol. 2002(1), pages 91-151.
  4. Gaël Dupont & Henri Sterdyniak & Jacques Le Cacheux & Vincent Touzé, 2000. "La réforme fiscale en France : bilan et perspectives," Revue de l'OFCE, Programme National Persée, vol. 75(1), pages 183-242.
  5. Henri Sterdyniak & Pierre Villa & Département analyse et prévision de l'OFCE, 1998. "Pour une réforme du financement de la Sécurité sociale," Revue de l'OFCE, Programme National Persée, vol. 67(1), pages 155-205.
  6. Mireille Chiroleu-Assouline, 2001. "Le double dividende. Les approches théoriques," Revue Française d'Économie, Programme National Persée, vol. 16(2), pages 119-147.
  7. repec:spo:wpecon:info:hdl:2441/2543 is not listed on IDEAS
  8. Odile Chagny & Gaël Dupont & Henri Sterdyniak & Paola Veroni, 2001. "Les réformes des systèmes de retraite en Europe," Revue de l'OFCE, Presses de Sciences-Po, vol. 78(3), pages 97-208.
  9. European Commission, 2001. "Annex to Company Taxation in the Internal Market," Taxation Studies 0006, Directorate General Taxation and Customs Union, European Commission.
  10. Jacques H.Drèze & Edmond Malinvaud & Paul De Grauwe & Louis Gevers & Alexander Italianer & Olivier Lefebvre & Maurice Marchand & Henri Sneessens & Alfred Steinherr & Paul Champsaur & Jean-Michel Charp, 1994. "Croissance et emploi : l'ambition d'une initiative européenne," Revue de l'OFCE, Programme National Persée, vol. 49(1), pages 247-288.
  11. CEPII & OFCE & Marie-Hélène Blonde & Gérard Cornilleau & Pascal Helwaser & Jacques Le Cacheux & Jean Le Dem & Henri Sterdyniak & Bill Robinson & Stephen Smith, 1990. "Vers une fiscalité européenne ?," Revue de l'OFCE, Programme National Persée, vol. 31(1), pages 121-189.
  12. repec:spo:wpecon:info:hdl:2441/2094 is not listed on IDEAS
  13. repec:spo:wpecon:info:hdl:2441/2092 is not listed on IDEAS
  14. European Commission, 2001. "Company Taxation in the Internal Market," Taxation Studies 0005, Directorate General Taxation and Customs Union, European Commission.
  15. Réjane Hugounenq, 2003. "L'imposition des revenus du capital et des entreprises en Europe. Les logiques à l'œuvre," Revue de l'OFCE, Presses de Sciences-Po, vol. 86(3), pages 43-81.
  16. repec:spo:wpecon:info:hdl:2441/5281 is not listed on IDEAS
  17. Réjane Hugounenq & Jacques Le Cacheux & Thierry Madiès, 1999. "Risques de concurrence fiscale en Europe," Sciences Po publications info:hdl:2441/2142, Sciences Po.
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