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Dans un système fédéral le gouvernement central doit-il essayer d’imposer l’harmonisation fiscale?

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  • Bélanger, Gérard

    (Département d’économique, Université Laval)

Abstract

After an examination of the various forms of income tax sharing in federal countries, the paper summarizes the arguments in favour of fiscal harmonization and the means of achieving it. Finally it raises objections to both the objective of fiscal harmonization and the need to impose it.

Suggested Citation

  • Bélanger, Gérard, 1982. "Dans un système fédéral le gouvernement central doit-il essayer d’imposer l’harmonisation fiscale?," L'Actualité Economique, Société Canadienne de Science Economique, vol. 58(4), pages 493-513, décembre.
    • Handle: RePEc:ris:actuec:v:58:y:1982:i:4:p:493-513
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