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Fiscalité indirecte et spécialisation internationale

  • Christian Aubin
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    [eng] The influence of commodity taxes is studied in a standard neo-classical two-country model of international trade. The analysis focuses on the case where indirect taxation affects the relative price of commodities. It is shown that both the destination principle and the origin principle exert an influence on international specialisation and trade. Since these influences act in opposite directions, shifting from the destination principle to the origin one induces changes in the country specialisation. More precisely, each country is led to increase its production of the good charged with the relatively lower tax. In a common market, this effect turns out to be reinforced by factor movements. Hence, in a common market using the origin principle for indirect taxation without tax harmonisation, international specialisation might be determined by the structure of commodity taxes across countries. [fre] L'incidence des modalités d'application de taxes indirectes est étudiée dans le cadre du modèle standard de la théorie néoclassique du commerce international. L'analyse montre comment, en cas de taxation indirecte différenciée selon les produits, les principes de taxation au pays de destination ou pays d'origine influencent la spécialisation et l'échange international. Dans la mesure où ces influences jouent de façon symétrique, le passage du principe de destination au principe d'origine induit des modifications dans les productions nationales. Plus précisément, on assiste à une spécialisation accrue de chaque pays dans la production du bien relativement moins taxé. Dans un marché commun, cet effet est renforcé par les déplacements de facteurs productifs. En conséquence, dans un marché commun où serait retenu le principe de taxation au pays d'origine sans harmonisation fiscale, la spécialisation des pays se trouverait déterminée par la structure relative de leurs fiscalités respectives.

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    File URL: http://dx.doi.org/10.3406/rfeco.1994.957
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    File URL: http://www.persee.fr/articleAsPDF/rfeco_0769-0479_1994_num_9_3_957/rfeco_0769-0479_1994_num_9_3_957.pdf?mode=light
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    Article provided by Programme National Persée in its journal Revue française d'économie.

    Volume (Year): 9 (1994)
    Issue (Month): 3 ()
    Pages: 3-22

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    Handle: RePEc:prs:rfreco:rfeco_0769-0479_1994_num_9_3_957
    Note: DOI:10.3406/rfeco.1994.957
    Contact details of provider: Web page: http://www.persee.fr/web/revues/home/prescript/revue/rfeco

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