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Depuis le début des années 1980, plusieurs pays européens ont renforcé le pouvoir des collectivités locales. Tel est le cas en France avec la mise en application successive des actes 1 et 2 de la décentralisation, en Espagne et en Italie où l’autonomie locale a été considérablement...
Persistent link: https://www.econbiz.de/10011146097
Les systèmes fiscaux européens sont très diversifiés et bon nombre d’observateurs craignent que la mise en place de l’euro ne favorise une concurrence fiscale accrue entre États-membres. Celle-ci pourrait se traduire à terme par une dégradation des finances publiques, une exonération...
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This paper explores how trade integration influences the decision by national governments to bailout manufacturing firms. We develop a 2-country model of generalized oligopoly with heterogenous firms and trade costs. High-cost firms are eligible for a bailout while low-cost firms are profitable....
Persistent link: https://www.econbiz.de/10011031518
The impact of the fragmentation of executive and legislative bodies on the level and composition of government expenditure is a political feature that attracted considerable attention from economists. However, previous authors have abstracted from two important concepts : ideology and...
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We study the business tax ("taxe professionnelle") behavior of the intermediate level (department) of local government in France and test in the same model the two hypotheses that department tax rates are explained by upper tier (region) tax rates and by tax rates chosen by other departments. We...
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This paper compares the impact of two equalization transfer schemes on regional budgetary choices: a gross equalization scheme, where ex-post transfers to regions are financed from federal tax revenues, and a net equalization scheme, where region-to-region ex-post transfers allocated by the...
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