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La concurrence fiscale sur le bénéfice des entreprises : théories et pratiques

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  • Emmanuel Bretin
  • Stéphane Guimbert
  • Thierry Madiès

Abstract

[eng] Tax Competition and Tax On Firm Profits : Theory and Practice.. This paper begins by reviewing the principal results relating to optimal taxation of corporate income and distortions arising from corporate income tax in an open economy. Emphasis is placed on the most recent theoretical analyses derived from the new geographical economics and theories of international trade. Then the authors review different methods of measuring tax differences in the European Union countries. Their divergent results may appear puzzling but can be traced to differences in the object assigned to the indicators. Lastly, the authors examine empirical attempts to quantify the effect of tax differences on corporate behaviour. Tax differences can affect firm location decisions and direct investment flows ; they can also lead to tax optimisation behaviour that is difficult to identify empirically. [fre] L’objet de cet article est de présenter dans un premier temps les principaux résultats portant sur la taxation optimale du bénéfice des sociétés et sur les distorsions qu’engendre cet impôt en économie ouverte. L’accent est en particulier mis sur les analyses théoriques les plus récentes issues de la nouvelle économie géographique et des théories du commerce international. Ensuite sont présentées différentes mesures des disparités fiscales au sein des pays de l’Union européenne. La divergence de leurs résultats pourrait laisser perplexe, mais elle résulte en fait des différences d’objets assignés à ces indicateurs. On s’intéresse enfin à quelques travaux empiriques visant à quantifier l’effet des disparités de charges fiscales sur le comportement des entreprises. Les écarts d’imposition peuvent en effet affecter les décisions de localisation des entreprises et les flux d’investissements directs mais ils peuvent également entraîner des comportements d’optimisation fiscale, difficiles à cerner sur le plan empirique.

Suggested Citation

  • Emmanuel Bretin & Stéphane Guimbert & Thierry Madiès, 2002. "La concurrence fiscale sur le bénéfice des entreprises : théories et pratiques," Économie et Prévision, Programme National Persée, vol. 156(5), pages 15-42.
  • Handle: RePEc:prs:ecoprv:ecop_0249-4744_2002_num_156_5_6879
    DOI: 10.3406/ecop.2002.6879
    Note: DOI:10.3406/ecop.2002.6879
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