English, Article edition: Interation regionale, mobilite du capital et concurrence fiscale Arsene Rieber

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Bookmark: http://trove.nla.gov.au/version/158626
Physical Description
  • article
Language
  • English

Edition details

Title
  • Interation regionale, mobilite du capital et concurrence fiscale
Author
  • Arsene Rieber
Physical Description
  • article
Notes
  • Cet article analyse le probleme de la fiscalite sur le capital productif pour des pays engages dans un processus d’integration economique. Le resultat largement repandu dans la litterature economique veut que la concurrence fiscale entre Etats se traduise irremediablement par un nivellement vers le bas des taux de taxation nationaux. En reponse au risque de delocalisation des activites productives, seule une harmonisation fiscale a l’echelle de la zone integree pourrait remedier a cet ajustement par le bas des taux de taxation.
  • RePEc:cii:cepiei:2000-1tb
Language
  • English
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