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Comportements stratégiques fiscaux des petits pays en Europe

  • Nicolas Chatelais


    (CES - Centre d'économie de la Sorbonne - CNRS : UMR8174 - Université Paris I - Panthéon-Sorbonne)

Cet article contribue à la faible littérature empirique traitant des comportements stratégiques fiscaux des petits pays de l'UE à l'aide de l'estimation de fonctions de réaction fiscale des gouvernements nationaux se faisant concurrence. Dérivant un modèle simple de concurrence fiscale dans un jeu de type Nash et Stackelberg, nous utilisons des données de panel et des outils issus de l'économétrie spatiale afin de tester le rôle joué par les petits pays dans la compétition fiscale au sein de l'Union Européenne élargie. Nous trouvons que les interactions sont plus fortes entre les petits pays de l'Union qu'entre les grands et que les taux fixés dans les petits pays influencent ceux des grands. Enfin, les petits pays proches du centre de l'UE ont plus d'influence que les petits pays de la périphérie sur les choix des politiques fiscales des grands pays.

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Paper provided by HAL in its series Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) with number halshs-00654381.

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Date of creation: Dec 2011
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Handle: RePEc:hal:cesptp:halshs-00654381
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