IDEAS home Printed from https://ideas.repec.org/p/mop/credwp/02.01.26.html
   My bibliography  Save this paper

Harmonisation fiscale et politiques monétaires au sein d'une intégration économique

Author

Listed:
  • El-Murr, B.

Abstract

The object of this article is to show the interactions between fiscal and monetary politics in a harmonization prospect within an economic integration. It tackles the cooperative and competitive behaviors of governments when setting an harmonization process. Whether the residence or the source principle is adopted, the intergovernmental competition in fixing the tax rates on capital income will lead undoubtedly to an absurd situation in public finance. Rates resulting from such a competitive process (partial cooperation), cannot be maintained for a long time without involving serious problems in the competiting jurisdictions treasuries. It would be in the best interest of the countries to opt for a total cooperation which will enable them to maximize their receipts from this tax type, while satisfying simultaneously their objectives of fiscal neutrality within the integration and fiscal competitiveness on the international field. This being, whatever is the common principle of taxation, the associated rates should be correlated with the monetary politics adopted within the economic integration.

Suggested Citation

  • El-Murr, B., 2002. "Harmonisation fiscale et politiques monétaires au sein d'une intégration économique," Cahiers du CREDEN (CREDEN Working Papers) 02.01.26, CREDEN (Centre de Recherche en Economie et Droit de l'Energie), Faculty of Economics, University of Montpellier 1.
  • Handle: RePEc:mop:credwp:02.01.26
    as

    Download full text from publisher

    File URL: http://www.creden.univ-montp1.fr/downloads/cahiers/CC-02-01-26.pdf
    Download Restriction: no

    More about this item

    Keywords

    fiscal harmonization ; fiscal competition ; cooperation ; economic integration ; monetary union.;

    JEL classification:

    • F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mop:credwp:02.01.26. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Olivier ROUSSE). General contact details of provider: http://edirc.repec.org/data/crmplfr.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.