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...

Ce document de travail porte sur l’état actuel des relations budgétaires entre les différents niveaux d’administration en Belgique ainsi que sur la manière dont celles-ci ont évolué au fil du temps. Partant du constat que le système qui donne corps au fédéralisme budgétaire est...

France has a track record of persistent general government deficits, partly reflecting pro-cyclical fiscal policies in upswings. This has resulted in a quadrupling of its public debt-to-GDP ratio since the 1970s to above 80% of GDP. Reducing public debt is crucial because a high level of public...

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...

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...

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...

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...

This paper discusses the possible significance of the recent Empagran decision of the US Supreme court for the extraterritorial enforcement of competition law. In this decision the US Supreme rejected the claim of foreign plaintiff suing in the US another foreign firm which had participated in...

L'article met en relief la passivité des cadres dirigeants du ministère de l'Équipement face à la décentralisation de 1981-2 et leurs raisons. Il détaille les cadres cognitifs dominants dans les services extérieurs. Il resitue les transferts de compétence et les adaptations dans une...