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Convergence de l'impôt sur les sociétés dans lUnion européenne

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  • Fernando Ruiz

Abstract

[fre] L’intégration économique des pays et l'interdépendance qu’elle génère suggèrent que certaines variables suivent un processus de convergence. Des recherches ont détecté un tel processus dans le secteur fiscal, au niveau de l’Union européenne (UE). Cette étude s’inscrit dans cette ligne et essaie d’observer s’il existe une convergence dans l’imposition sur les sociétés, celle-ci constituant une sous-composante importante des recettes fiscales totales, dont la base, particulièrement mobile, devrait être affectée par l’intégration économique. De cette façon, nous essayons de contribuer à combler le déficit de recherches en la matière observé en 2001 par la Commission européenne. [eng] Economic integration of countries and their resulting interdependence suggest that some variables obey a convergence process. A number of studies have detected such convergence in the European Union tax sphere. Following in their footsteps, this article seeks to determine whether a convergence exists in the taxation of corporate income and profits – a major component of total tax receipts. The corporate tax base, which is highly mobile, should be affected by economic integration. By using such an approach , the author seeks to help fill the research gap observed by the European Commission in 2001.

Suggested Citation

  • Fernando Ruiz, 2006. "Convergence de l'impôt sur les sociétés dans lUnion européenne," Économie et Prévision, Programme National Persée, vol. 173(2), pages 79-96.
    • Handle: RePEc:prs:ecoprv:ecop_0249-4744_2006_num_173_2_7940
    DOI: 10.3406/ecop.2006.7940
    Note: DOI:10.3406/ecop.2006.7940
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    Cited by:

    1. Christina Elschner & Jost H. Heckemeyer & Christoph Spengel, 2011. "Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union: Regelt sich die EU‐weite Steuerharmonisierung von selbst?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 12(1), pages 47-71, February.
    2. Ruiz, Fernando & Gerard, Marcel, 2008. "Is there evidence of strategic corporate tax interaction among EU countries?," MPRA Paper 10094, University Library of Munich, Germany.

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