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Elasticité des bases fiscales (composées des profits des sociétés) en Europe

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  • Nicolas Chatelais

    () (CES - Centre d'économie de la Sorbonne - UP1 - Université Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique)

Abstract

In this paper, we pursue several goals ; we first check if the downward trend in corporate income tax rates in Europe reflects a strategy of tax competition, and not a "yardstick competition" in neighboring countries. We estimate the scale of fiscal externalities on neighboring countries in terms of taxable domestic resources outflows. Then, we discriminate the European countries according to their size in order to verify the theory of Bucovetsky (1991) and Wilson (1991) which predict a higher elasticity of tax bases in small countries. We use a panel of 25 European countries over the period 1995-2007 using tools from spatial econometrics. We show that the common trend to lower the corporate income tax rate can be partially explained by the existence of fiscal spillovers throw international flows of resources. Tax rates setting behaviors are interdependent and are evidences of tax competition in Europe.

Suggested Citation

  • Nicolas Chatelais, 2011. "Elasticité des bases fiscales (composées des profits des sociétés) en Europe," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00654378, HAL.
  • Handle: RePEc:hal:cesptp:halshs-00654378 Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00654378
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    References listed on IDEAS

    as
    1. Peter AUER & Sandrine CAZES, 2000. "The resilience of the long-term employment relationship: Evidence from the industrialized countries," International Labour Review, International Labour Organization, vol. 139(4), pages 379-408, December.
    2. Lucie Davoine & Christine Erhel & Mathilde Guergoat-Larivière, 2008. "A Taxonomy of European Labour Markets Using Quality Indicators," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00317280, HAL.
    3. Lucie Davoine & Christine Erhel, 2012. "La qualité de l'emploi," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-00858317, HAL.
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    More about this item

    Keywords

    Strategic interactions; tax behaviors; spatial econometrics; European union; tax competition; small countries; tax base elasticity.; élasticité bases fiscales.; économétrie spatiale; concurrence; élasticité bases fiscales; Union Européenne; fiscalité; comportements stratégiques;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements
    • F22 - International Economics - - International Factor Movements and International Business - - - International Migration
    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
    • R12 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - Size and Spatial Distributions of Regional Economic Activity; Interregional Trade (economic geography)

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