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La décentralisation fiscale en Suisse, quelles conséquences en termes de concurrence fiscale, redistribution, fourniture de services publics et développement régional ?

Listed author(s):
  • Lars P. Feld


    (Faculty of Business Administration and Economics, Philipps Universitaet Marburg)

  • Emmanuelle Reulier

    (Université de Rennes 1 et CREREG)

L’Etat fédéral suisse est l’un des pays dont le pouvoir fiscal est le plus décentralisé. Cette décentralisation se vérifie particulièrement dans le cadre des impôts sur le revenu et la fortune des personnes physiques d’une part et, celui des impôts sur le bénéfice net et le capital des personnes morales d’autre part. En conséquence, de fortes disparités de charges fiscales sur les personnes physiques et morales sont observées entre les cantons et les communes. Les résultats empiriques ont permis de vérifier l’existence de concurrence fiscale horizontale entre les niveaux de gouvernement sous-nationaux suisses. Cependant, cette concurrence ne semble pas avoir de conséquences négatives ni en termes de fourniture des services publics, ni en termes de redistribution des ressources par l’Etat. En outre, le développement régional ne parait pas être négativement affecté par cette concurrence fiscale.

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Paper provided by Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung) in its series Marburg Working Papers on Economics with number 200417.

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Length: 17 pages
Date of creation: 2004
Publication status: Forthcoming in Economie et Statistique 2005
Handle: RePEc:mar:volksw:200417
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