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

  • Madiès, Thierry

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

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.

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

Volume (Year): 77 (2001)
Issue (Month): 4 (décembre)
Pages: 593-612

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Handle: RePEc:ris:actuec:v:77:y:2001:i:4:p:593-612
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  1. Johnson, William R, 1988. "Income Redistribution in a Federal System," American Economic Review, American Economic Association, vol. 78(3), pages 570-73, June.
  2. BOADWAY, Robin & MARCHAND, Maurice & VIGNEAULT, Marianne, 1998. "The consequences of overlapping tax bases for redistribution and public spending in a federation," CORE Discussion Papers 1998003, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  3. Robin Boadway & Michael Keen, 1996. "Efficiency and the optimal direction of federal-state transfers," International Tax and Public Finance, Springer, vol. 3(2), pages 137-155, May.
  4. Ravi Kanbur & Michael Keen, 1991. "Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size," Working Papers 819, Queen's University, Department of Economics.
  5. Wildasin, D.E., 1991. "Ralaxation of Barriers to factor Mobilty and Income Redistribution," Papers 92-009, Indiana - Center for Econometric Model Research.
  6. Wildasin, D.E., 1987. "Nash equilibria in models of fiscal competition," CORE Discussion Papers 1987020, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
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  8. Zax, Jeffrey S, 1989. "Is There a Leviathan in Your Neighborhood?," American Economic Review, American Economic Association, vol. 79(3), pages 560-67, June.
  9. de CROMBRUGGHE, Alain & TULKENS, Henry, . "On Pareto improving commodity tax changes under fiscal competition," CORE Discussion Papers RP -895, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  10. Beck, John H., 1993. "Tax abatement and tax rates in a system of overlapping revenue-maximizing governments," Regional Science and Urban Economics, Elsevier, vol. 23(5), pages 645-665, November.
  11. Robin W. Boadway & Michael Keen, 1994. "Efficiency and the Fiscal Gap in Federal Systems," Working Papers 915, Queen's University, Department of Economics.
  12. Wildasin, D.E., 1992. "Income Restribution and Migration," Papers 92-003, Indiana - Center for Econometric Model Research.
  13. Wildasin, David E, 1991. "Income Redistribution in a Common Labor Market," American Economic Review, American Economic Association, vol. 81(4), pages 757-74, September.
  14. Mintz, Jack & Tulkens, Henry, 1986. "Commodity tax competition between member states of a federation: equilibrium and efficiency," Journal of Public Economics, Elsevier, vol. 29(2), pages 133-172, March.
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  16. Forbes, Kevin F & Zampelli, Ernest M, 1989. "Is Leviathan a Mythical Beast?," American Economic Review, American Economic Association, vol. 79(3), pages 568-77, June.
  17. Nelson, Michael A, 1987. "Searching for Leviathan: Comment and Extension," American Economic Review, American Economic Association, vol. 77(1), pages 198-204, March.
  18. Bev Dahlby, 1996. "Fiscal externalities and the design of intergovernmental grants," International Tax and Public Finance, Springer, vol. 3(3), pages 397-412, July.
  19. Myers & G.M., 1989. "Optimality, Free Mobility And The Regional Authority In Federation," Working Papers 10, John Deutsch Institute for the Study of Economic Policy.
  20. John Anderson & Hendrik van den Berg, 1998. "Fiscal Decentralization and Government Size: An International Test for Leviathan Accounting for Unmeasured Economic Activity," International Tax and Public Finance, Springer, vol. 5(2), pages 171-186, May.
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