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Interation regionale, mobilite du capital et concurrence fiscale

Author

Listed:
  • Arsene Rieber

Abstract

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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    File URL: http://www.cepii.fr/IE/ei.asp?issue=81
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    References listed on IDEAS

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    2. Keith Head & Thierry Mayer, 2000. "Non-Europe: The magnitude and causes of market fragmentation in the EU," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 136(2), pages 284-314, June.
    3. Lionel Fontagné & Michaël Freudenberg & Nicolas Peridy, 1997. "Trade Patterns Inside the Single Market," Working Papers 1997-07, CEPII research center.
    4. Simon J. Evenett & Wolfgang Keller, 2002. "On Theories Explaining the Success of the Gravity Equation," Journal of Political Economy, University of Chicago Press, vol. 110(2), pages 281-316, April.
    5. Antoine Bouët, 2000. "La mesure des protections commerciales nationales," Working Papers 2000-15, CEPII research center.
    6. McCallum, John, 1995. "National Borders Matter: Canada-U.S. Regional Trade Patterns," American Economic Review, American Economic Association, vol. 85(3), pages 615-623, June.
    7. Guillaume Gaulier, 2001. "Discrimination commerciale : une mesure à partir des flux bilatéraux," Working Papers 2001-04, CEPII research center.
    8. Alan Deardorff, 1998. "Determinants of Bilateral Trade: Does Gravity Work in a Neoclassical World?," NBER Chapters,in: The Regionalization of the World Economy, pages 7-32 National Bureau of Economic Research, Inc.
    9. Antoine Bouët & Lionel Fontagné & Mondher Mimouni & Xavier Pichot, 2001. "Market Access Maps: A Bilateral and Disaggregated Measure of Market Access," Working Papers 2001-18, CEPII research center.
    10. Laird, S., 1996. "Quantifying Commercial Policies," Papers 96-001, Stanford - Institute for Thoretical Economics.
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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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