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Réformer la fiscalité française pour faire face à la concurrence fiscale

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  • Jacques Le Cacheux

Abstract

There is increasing evidence that tax competition amongst EU member states has been mounting over the past two decades, and has become fiercer since the latest enlargement in 2004. The completion of monetary union is also likely to aggravate this tendency, by making other instruments of non-cooperative strategies, in particular currency devaluations, unavailable. France is particularly exposed to tax competition, because of its high overall tax pressure and the concentration of tax burden on the more mobile taxpayers (high-income earners, wealth holders and firms). This paper describes a tax reform proposal that has been designed with the objective of responding to tax competition. It is meant to preserve total tax revenues and leaving the after-tax income distribution unchanged compared to current one. It simplifies direct taxation by abolishing the personal wealth tax, merging personal income tax with the general social contribution into a three-bracket general income tax, and alleviating corporate income taxation. JEL codes: H20, H73, H87.

Suggested Citation

  • Jacques Le Cacheux, 2006. "Réformer la fiscalité française pour faire face à la concurrence fiscale," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(3), pages 81-88.
  • Handle: RePEc:cai:rpvedb:rpve_453_0081
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    References listed on IDEAS

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    1. Torras, Mariano, 2003. "An Ecological Footprint Approach to External Debt Relief," World Development, Elsevier, vol. 31(12), pages 2161-2171, December.
    2. J. Martinez-Alier, 1993. "Distributional Obstacles to International Environmental Policy: The Failures at Rio and Prospects after Rio," Environmental Values, White Horse Press, vol. 2(2), pages 97-114, May.
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    Cited by:

    1. Michaël Zemmour, 2012. "Tax competition and the move from insurance to assistance," Documents de travail du Centre d'Economie de la Sorbonne 12090r, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, revised Mar 2013.

    More about this item

    Keywords

    international tax competition; tax reform;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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