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Interation regionale, mobilite du capital et concurrence fiscale


  • Arsene Rieber


Cet article analyse le probleme de la fiscalite sur le capital productif pour des pays engages dans un processus d’integration economique. Le resultat largement repandu dans la litterature economique veut que la concurrence fiscale entre Etats se traduise irremediablement par un nivellement vers le bas des taux de taxation nationaux. En reponse au risque de delocalisation des activites productives, seule une harmonisation fiscale a l’echelle de la zone integree pourrait remedier a cet ajustement par le bas des taux de taxation.

Suggested Citation

  • Arsene Rieber, 2000. "Interation regionale, mobilite du capital et concurrence fiscale," Economie Internationale, CEPII research center, issue 81, pages 21-42.
  • Handle: RePEc:cii:cepiei:2000-1tb

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    Cited by:

    1. François Benaroya & Édouard Bourcieu & Marie-Laure Cheval, 2003. "Mondialisation des grands groupes : de nouveaux indicateurs ; suivi d'un commentaire de Marie-Laure Cheval," Économie et Statistique, Programme National Persée, vol. 363(1), pages 145-166.

    More about this item

    JEL classification:

    • F12 - International Economics - - Trade - - - Models of Trade with Imperfect Competition and Scale Economies; Fragmentation
    • F15 - International Economics - - Trade - - - Economic Integration
    • F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm


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