In this paper, we pursue several goals; we first check if the downward trend in corporate income tax rates in Europe reflects a strategy of tax competition, and not a "yardstick competition" in neighboring countries. We estimate the scale of fiscal externalities on neighboring countries in terms...

This paper contribtes to the small empirical literature dealing with strategic tax behaviors of small EU countries. We estimate tax reaction functions of national governments competing with each other. Deriving a simple model of tax competition in a Nash and Stackelberg framework, we use panel...

An important share of international exchanges take place within multinational firms, according to internal transfer prices. These prices can be influenced by cross-country differences in corporate taxation. A multinational group can reduce its global fiscal burden through overpricing of goods...

Considering that the French metropolitan area makers decided not to respect the 1999’s law and its spirit, this paper intends to highlight the reasons why the French State accepted this situation so easily. First, the degrees of freedom taken by local elected actors are stressed thanks to two...

L'objectif de cet article est de tester économétriquement l'existence d'interactions spatiales entre les choix d'imposition des départements français de métropole. Pour cela, un modèle de choix fiscal avec auto-régression spatiale est spécifié pour estimer la pente de la fonction de...

This report was generated in the framework of consultations by the Subcommittee on Fiscal Imbalance of the House of Commons' Standing Committee on Finance. In the first instance, this study describes the various arguments used by the federal government and the provinces to substantiate or refute...