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Concurrence fiscale : un survol

  • Delage, Benoit

    (Université Concordia)

Registered author(s):

    Decentralized taxation decision making may lead to tax competition and to the underprovision of public goods. This will happen whenever revenues obtained from a tax on capital are used to finance the public good, whether the latter is to the benefits of firms or residents of one region. This survey explores some aspects of this tax competition literature. Une décentralisation des décisions fiscales et l'utilisation du stock de capital comme assiette fiscale peuvent entraîner une compétition entre États. Cette compétition fiscale a pour conséquence que trop peu de biens publics sont produits et ce peu importe si ce sont les habitants ou les firmes de la région qui en bénéficient. Ce survol explore certaines facettes du problème de la compétition fiscale.

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    Article provided by Société Canadienne de Science Economique in its journal L'Actualité économique.

    Volume (Year): 75 (1999)
    Issue (Month): 1 (mars-juin-septembre)
    Pages: 67-93

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    Handle: RePEc:ris:actuec:v:75:y:1999:i:1:p:67-93
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