Cet ouvrage collectif s'amorce par le constat de la crise de l’État (première partie) et de ses incidences sur la manière de concevoir le monde d’un point de vue théorique, juridique, économique et identitaire. Ce premier moment de l’analyse se prolonge par une ouverture sur les...

The chapter focuses on the crisis in the countries of eastern Europe, starting with the ‘transition’ to capitalism at the end of the 1980s. The concept of ‘core and periphery’ played an important role in the building of the EU. What were the consequences of EU-membership for the...

The paper focuses on the signaling value of a tax when agents are less informed than the government on the effect of their consumption. The policy making process is analyzed as a game in which the government wants to influence consumers' behaviors through tax policy, consumers being rational and...

This paper argues that random audit programs provide income taxpayers with information that alters their perceptions of, and hence their behavioral responses to, audits. Comparing samples of randomly selected audited and non-audited UK taxpayers, the evidence confirms predictions that audited...

Globalization probably had less impact on regional inequalities than fiscal distortions

In this paper we focus on the effects of investigations on tax compliance. Results from empirical studies suggest that the effects of audits are not only in terms of recovered unpaid tax (direct effects), but there are also indirect effects in terms of future better compliance in the rest of the...

The purpose of this paper is to analyze the effect of inter-municipal cooperation on local taxation. Municipalities that join/create an inter-municipal jurisdiction choose between three tax regimes, which may induce both horizontal and vertical tax externalities. Using the differences in...

The purpose of this paper is to compare different forms of inter-municipal tax cooperation. We use a tax competition model in a two-tier framework, where the two tax bases are interdependently mobile. We consider three different tax regimes: tax-base sharing for the two tax bases, tax...