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Fiscalité superposée et externalités fiscales verticales : faut-il reconsidérer le débat entre concurrence et coopération fiscales?

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  • Madiès, Thierry

    (EPEE, Université d’Evry Val-d’Essonne)

Abstract

Academic literature in public finance has focused on horizontal externalities coming from interjurisdictional tax competition—namely among similar types of local governments—but has neglected vertical externalities arising from interactions between two overlapping governments sharing the same tax base. This paper deals with the implications of these two kinds of externality for the equilibrium levels of central (federal) and local (state) taxation and for the optimal level of implementation of redistribution in a federal system. L’objet de cet article est de faire le point sur une question longtemps négligée par les économistes, même si elle est au centre du débat politique chaque fois qu’il s’agit de réformer la fiscalité territoriale : c'est la question de l’empilement des taux de prélèvement quand plusieurs échelons de collectivités publiques taxent une même base imposable. En effet, le comportement non coopératif de gouvernements appartenant à un niveau administratif différent et qui partagent une même matière imposable est à l’origine d’externalités fiscales verticales négatives de recettes fiscales. Celles-ci sont responsables, pour certains, de la dérive à la hausse des taux de prélèvement. Dans ces conditions, les externalités entre collectivités publiques sont non seulement horizontales, comme l’a montré l’importante littérature sur la concurrence fiscale entre collectivités locales, mais aussi verticales quand il y a partage d’une même matière imposable par des collectivités publiques appartenant à un échelon de gouvernement différent. La prise en compte de ces deux types d’externalités permet alors de reconsidérer le débat portant sur les vertus respectives de la concurrence et de la consolidation (coopération) fiscale et sur le niveau optimal auquel doivent être entreprises les politiques de redistribution dans une économie fédérale.

Suggested Citation

  • Madiès, Thierry, 2001. "Fiscalité superposée et externalités fiscales verticales : faut-il reconsidérer le débat entre concurrence et coopération fiscales?," L'Actualité Economique, Société Canadienne de Science Economique, vol. 77(4), pages 593-612, décembre.
  • Handle: RePEc:ris:actuec:v:77:y:2001:i:4:p:593-612
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    References listed on IDEAS

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