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...

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...

The need to control tax competition has been debated at length within several international institutions. The question is of great importance for France, generally considered as poorly rated in this competition. The first part of this paper examines the messages delivered by the theoretical...