IDEAS home Printed from
   My bibliography  Save this article

Restructurations et interaction entre politiques sociales et fiscales nationales. Une réponse européenne au dumping social ?


  • Barbara Gabor


The article examines the impact of European policies on restructurings by analyzing the interaction of national social and tax policies. The assessment addresses the challenges posed by regulatory competition and tax competition and examines current legislation and case law to identify the European response to these challenges. The analysis shows that the economic and social goals of the EC Treaty are treated as equal, however their balancing in individual cases may be determinative of the scope for regulatory competition. The article analyses how the case law of the European Court of Justice can be interpreted in the context of social dumping, and looks at the European response to tax competition, aiming to identify an economic rationale behind European governance in these fields. The article points out that social dumping is often defined as leading to lower standards, and argues for its definition as leading to decreased overall European welfare. It is further argued that the policy response to regulatory competition should not be designed without taking account of the external competitive pressure on the EU.

Suggested Citation

  • Barbara Gabor, 2008. "Restructurations et interaction entre politiques sociales et fiscales nationales. Une réponse européenne au dumping social ?," Revue internationale de droit économique, De Boeck Université, vol. 0(2), pages 247-265.
  • Handle: RePEc:cai:riddbu:ride_222_0247

    Download full text from publisher

    File URL:
    Download Restriction: free

    File URL:
    Download Restriction: free


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cai:riddbu:ride_222_0247. 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: (Jean-Baptiste de Vathaire). General contact details of provider: .

    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.

    We have no references for this item. You can help adding them by using 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.