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Risques de concurrence fiscale en Europe

Author

Listed:
  • Rejane Hugounenq-De Vreyer

    (Observatoire français des conjonctures économiques)

  • Jacques Le Cacheux

    (Observatoire français des conjonctures économiques)

  • Thierry Madiès

    (Departement d'Economie Politique (Albert-Ludwigs-Universität Freiburg))

Abstract

Les efforts de convergence nominale réalisés, pendant plusieurs années, en vue du passage à la monnaie unique, ont longtemps fait de la réduction des déficits budgétaires et de la maîtrise de l’endettement public les préoccupations quasi obsessionnelles des gouvernements européens. La Commission elle-même, qui, à la fin des années quatre-vingt, avait fait de l’harmonisation fiscale une priorité en vue de l’achèvement du Marché unique, avait fini par se résigner à quelques aménagements, somme toute modestes, concernant la TVA, laissant aux Etats-membres toute latitude dans la gestion des autres prélèvements obligatoires, conformément au principe de subsidiarité (...).

Suggested Citation

  • Rejane Hugounenq-De Vreyer & Jacques Le Cacheux & Thierry Madiès, 1999. "Risques de concurrence fiscale en Europe," Sciences Po publications info:hdl:2441/2142, Sciences Po.
    • Handle: RePEc:spo:wpmain:info:hdl:2441/2142
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    Cited by:

    1. Jean François Richard & Henry Tulkens & Magali Verdonck, 2006. "Tax Interaction Dynamics Among Belgian Municipalities 1984-1997," Springer Books, in: Parkash Chander & Jacques Drèze & C. Knox Lovell & Jack Mintz (ed.), Public goods, environmental externalities and fiscal competition, chapter 0, pages 534-556, Springer.

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