L’équilibre économique des aéroports secondaires européens à l’épreuve des dynamiques de concurrence fiscale

Estelle Malavolti () and Frédéric Marty
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Estelle Malavolti: TSE-R - Toulouse School of Economics - UT Capitole - Université Toulouse Capitole - Comue de Toulouse - Communauté d'universités et établissements de Toulouse - INRA - Institut National de la Recherche Agronomique - EHESS - École des hautes études en sciences sociales - CNRS - Centre National de la Recherche Scientifique, LEEA - ENAC - Laboratoire d'Economie et d'Econométrie de l'Aérien - ENAC - Ecole Nationale de l'Aviation Civile

Working Papers from HAL

Abstract: The rules governing State aid under European Union law is characterised by a dual objective: the prevention of distortions of competition between undertakings and the avoidance of phenomena of fiscal competition between territories. Such forms of fiscal competition arise from opportunities for location-based arbitrage, driven by differences in tax burdens and in the provision of public goods. While they may, in principle, form part of a process of yardstick competition whose effects can be beneficial, they may also be instrumentalised by undertakings, thereby leading both to instability in location choices and to a race to the bottom in taxation. These developments are particularly detrimental not only from an economic perspective but also with regard to European integration. The passenger air transport sector, marked by significant overcapacity at certain airports and by the expansion of low-cost carriers, provides a salient illustration of such dynamics. At a time when the 2014 Guidelines on State aid to airports and airlines are under review, this contribution seeks to set out the underlying economic dynamics, the competitive issues at stake, and their implications for the internal market.

Keywords: State aids; internal market; fragmentation; tax competition; low-cost carriers; airports; marché intérieur; aides d’Etat; aéroports; compagnies aériennes à bas coûts; concurrence fiscale (search for similar items in EconPapers)
Date: 2026-01-22
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Working Paper: L’équilibre économique des aéroports secondaires européens à l’épreuve des dynamiques de concurrence fiscale (2026)
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