Le monde financier entre concurrence et harmonisation fiscale

Patrick de Freminet

Revue d'Économie Financière, 2000, vol. 57, issue 2, 181-192

Abstract: [eng] Tax competition and harmonisation : implications for the financial sector. Fiscal harmonization in Europe seems to be far from accomplished. The euro should have favoured an acceleration of this process, but a strong tax competition can be observed in Europe. French tax system doesn’t seem competitive. . JEL Classification : H32 [fre] L’harmonisation fiscale en Europe semble, en pratique, ne pas avancer. L’euro devrait, en toute logique permettre une accélération de ce processus, mais pour l’instant on constate surtout une concurrence fiscale, au niveau mondial et européen. En ce domaine, la France semble fortement pénalisée. . Classification JEL : H32

Date: 2000
Note: DOI:10.3406/ecofi.2000.3516
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