IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

Fiscalité européenne et efficacité économique

  • André Fourçans

[fre] Cet article analyse les propositions de réformes fiscales au plan européen à la lumière des critères d'optimalité. Après un développement sur les fondements théoriques de ces critères, il analyse dans quelle mesure ces propositions satisfont aux conditions de l'optimalité économique, notamment en ce qui concerne les distorsions entre pays. Sont étudiées la fiscalité de l'épargne, celle de la T.V.A. et des accises, puis la fiscalité des entreprises et celle transfrontière; sont aussi abordées les conséquences possibles des prélèvements sur les salaires. En règle générale, on peut conclure que les réformes proposées (dont certaines sont déjà appliquées) ne devraient pas être sources de distorsions et d'inefficiences supplémentaires significatives; elles devraient au contraire conduire à l'élimination d'un certain nombre de celle-ci, sinon dans l'immédiat du moins à terme si les objectifs fiscaux affichés sont atteints. [eng] The aim of this article is to analyse to what extent European tax reform proposals are in line with optimality criteria. After a brief review of the literature, proposals are analysed in terms of distortions and efficiency. Taxes on investment income, V.A.T. and excise taxes, corporate and cross-border taxes are evaluated in this light. It is shown that the new European tax system should not, generally, be source of new important distorsions and inefficiencies; on the contrary it should lead to the elimination of many of those, if not immediately, at least in the medium- terme, as far as the avowed tax reform proposals are implemented.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://dx.doi.org/10.3406/rfeco.1993.928
Download Restriction: no

File URL: http://www.persee.fr/articleAsPDF/rfeco_0769-0479_1993_num_8_2_928/rfeco_0769-0479_1993_num_8_2_928.pdf?mode=light
Download Restriction: no

Article provided by Programme National Persée in its journal Revue française d'économie.

Volume (Year): 8 (1993)
Issue (Month): 2 ()
Pages: 41-73

as
in new window

Handle: RePEc:prs:rfreco:rfeco_0769-0479_1993_num_8_2_928
Note: DOI:10.3406/rfeco.1993.928
Contact details of provider: Web page: http://www.persee.fr/web/revues/home/prescript/revue/rfeco

No references listed on IDEAS
You can help add them by filling out this form.

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:prs:rfreco:rfeco_0769-0479_1993_num_8_2_928. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Equipe PERSEE)

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.