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De La Nature Des Interactions Fiscales Au Sein De L’Union Européene


  • Aurélie CASSETTE

    () (EQUIPPE, Université de Lille 1)

  • Nelly EXBRAYAT

    () (Wissenschatfszentrum Berlin für Sozial Forschung (WZB, Allemagne))


Dans cet article, nous nous intéressons à la nature des interactions fiscales au sein de l’UE27 en matière d’impôt sur les sociétés. Nous estimons un modèle empirique de choix fiscal au sein de l’UE27 sur la période 1995-2007 en utilisant la méthode des moments généralisés et en nous focalisant sur l’origine des interactions fiscales entre pays géographiquement proches. Tout d’abord, nous mettons en évidence le rôle de l’appartenance politique sur les interactions fiscales au niveau international et nous montrons plus particulièrement que ces interactions motivées par l’appartenance politique sont limitées aux pays contigus. De plus, en lien avec la littérature sur la nouvelle économie géographique, les résultats suggèrent la présence d’une rente d’agglomération imposable dans les pays les plus riches de l’UE15 et d’une moindre dépendance de ces pays aux choix fiscaux des autres pays. Abstract - In this paper, we investigate the pattern of strategic interactions among the EU27 regarding corporate taxes. We thus estimate an empirical model of strategic interactions among 27 European countries over the period 1995-2007 by using GMM. We focus on the nature of tax interactions between neighbor countries. First, our results indicate the role of ideology on tax interactions at an international level and particularly we show that interactions motivated by the political trend are limited to contiguous countries. Second, in line with the New Economic Geography literature, the results suggest the existence of a taxable agglomeration rent for some countries which are also less dependent to other countries’ tax rates.

Suggested Citation

  • Aurélie CASSETTE & Nelly EXBRAYAT, 2009. "De La Nature Des Interactions Fiscales Au Sein De L’Union Européene," Region et Developpement, Region et Developpement, LEAD, Universite du Sud - Toulon Var, vol. 30, pages 119-140.
  • Handle: RePEc:tou:journl:v:30:y:2009:p:119-140

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    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • C3 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables


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