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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...
Persistent link: https://www.econbiz.de/10009645272
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...
Persistent link: https://www.econbiz.de/10009645281
In this paper, we try to understand the economic policies choice of countries in terms of size. According to the case whether a country is large or small, it will have different incentives in the choice of its growth strategy. Theoretically, a large country would prefer use a policy which...
Persistent link: https://www.econbiz.de/10009399764
In this paper, we focus on the concept of size of country (or economy). Specifically, within the European Union (EU), we look for growth discrepancies between countries according to their size. We try to explain growth differential using arguments related to the size of countries. Thus, we...
Persistent link: https://www.econbiz.de/10009399765
Persistent link: https://www.econbiz.de/10005607301
Cet article se propose d’étudier l’impact de l’investissement direct étranger de plateforme d’exportation sur la production industrielle locale. L’influence de ce type d’investissement est vue à travers l’effet de concurrence et les retombées technologiques. Le modèle...
Persistent link: https://www.econbiz.de/10009131160
Persistent link: https://www.econbiz.de/10013555156
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...
Persistent link: https://www.econbiz.de/10005379205
It is a long time since the problem of the lack of direct universal suffrage for the French metropolitan areas with own taxes (MAOT) has been pointed out. Nevertheless, nothing has ever been done to change this current situation, in spite of a wide agreement in favor of direct universal suffrage...
Persistent link: https://www.econbiz.de/10008474923
This paper intends to question the current development of metropolitan areas in France, and its induced effects. Contrary to the expected benefits (lower costs for the production of public services, scale economies), metropolitan, areas in France has entailed an increase in local taxes and tax...
Persistent link: https://www.econbiz.de/10005395068