Hostname: page-component-586b7cd67f-2brh9 Total loading time: 0 Render date: 2024-11-26T11:12:10.576Z Has data issue: false hasContentIssue false
  • English
  • Français

Faut-il s'échanger des informations sur les flux de capitaux dans un système de taxation à la résidence?

Published online by Cambridge University Press:  17 August 2016

Emmanuelle Taugourdeau
Emmanuelle Taugourdeau*
Affiliation:
EUREQua, Université de Paris 1**
Get access

Résumé

Nous développons un modèle dans lequel les gouvernements peuvent s'échanger des informations sur les investissements effectués sur leur territoire par les agents étrangers. Sans cette information, les gouvernements ne sont pas en mesure de taxer leurs résidents sur les investissements étrangers ce qui permet à ces derniers de profiter de l'évasion fiscale. Nous montrons qu'à l'équilibre non coopératif, un échange partiel d'informations constitue un équilibre de Nash soutenable. Nous montrons également qu'il existe des équilibres asymétriques dans lesquels un des gouvernments envoie le maximum d'informations alors que l'autre gouvernement n'envoie qu'une information partielle.

Summary

Summary

This article develops a model in which governments can exchange information about foreign capital invested in their country by foreigners. Without this information, governments are not able to tax foreign investments of their residents which allows them to take advantage of tax evasion. Then, a partial exchange of information constitutes a sustainable symmetric Nash equilibrium. There also exists asymmetric equilibrium characterized by a maximum flow of information for one country and partial exchange of information for the other one.

Keywords

Politique fiscaleÉchanges d'informationsJeux non-coopératifsF4H2fiscal policyexchange of informationnon-cooperative gamesF4H2
Type
Research Article
Information
Recherches Économiques de Louvain/ Louvain Economic Review , Volume 68 , Issue 4 , 2002 , pp. 429 - 455
Copyright
Copyright © Université catholique de Louvain, Institut de recherches économiques et sociales 2002 

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)

Footnotes

*

Je remercie Delphine Béraud, Hubert Kempf et Étienne Lehmann ainsi que les deux rapporteurs anonymes pour leurs remarques constructives. Je reste néanmoins seule responsable des erreurs qui peuvent subsister.

**

106-112 Bd de I'Hôpital-75647 PARIS Cedex. Tel: 01-44-07-82-19 Fax: 01-44-07-82-31. E-Mail: [email protected]

References

Références

Bacchetta, P. &·Espinosa, M. (1995), “Information Sharing and Tax Competition Among Governments”, Journal of International Economics, 39, pp 103–121.Google Scholar
Bacchetta, P. & Espinosa, M. (2000), “Exchange-of-Information Clauses in International Tax Treaties”, International Tax and Public Finance, 7, pp 275–293 Google Scholar
Bruce, N. (1992), “A Note of the Taxation of International Capital Income Flows”, The economic Record, 68, pp 217–221.Google Scholar
Cardarelli, R., Vidal, J.P. et Taugourdeau, E. (2002), “A Reapeted Interaction Model of Tax Competition”, Journal of Public and Theorical Economy, 4(1), pp 19–38.Google Scholar
Cumby, R. & Levich, R. (1987), “On the Definition and Magnitude of Recent Capital Flight”, in Donald, R. Lassard, and John Williamson, (eds.), Capital Flight and Third World Debt, Washington D.C. Institute for International Economic.Google Scholar
Dooley, M. (1987), “Comment on the Definition and Magnitude of Recent Capital Flight” by Cumby, R. & Levich, R., in Donald, R. Lassard, and John Williamson, (eds.), Capital Flight and Third World Debt, Washington D.C. Institute for International Economic.Google Scholar
Findlay, C. (1986), “Optimal Taxation of International Income Flows”, Economic Record, 62, pp 208–214.Google Scholar
Gordon, R. (1986), “Taxation of Investment and Saving in a World Economy”, American Economic Review, 76 (35), pp 1086–1102.Google Scholar
Gordon, R. (1992), “Can Capital Income Taxes Survive in Open Economies”, The Journal of Finance, 57, pp 1159–1180.Google Scholar
Huizinga, H. (1995), “The Optimal Taxation of Saving and Investment in an Open Economy”, Economics Letters, 47, pp 59–62.Google Scholar
Huizinga, H. & Nielsen, S. (1997), “Capital Income and Profit Taxation with Foreign Ownership of Firms”, Journal of International Economics, 42, pp 149–165.Google Scholar
Mintz, J. & Tulkens, H. (1996), “Optimality Properties of Alternative Systems of Taxation of Foreign Capital Income”, Journal of Public Economics, 60, pp 373–399.Google Scholar
Persson, T. & Tabellini, G. (1992), “The Politics of 1992 : Fiscal Policy and European integration, Review of Economic Studies, 59, pp 689–702.Google Scholar
Razin, A. &·Sadka, E. (1991), “Vanishing Tax on Capital Income in the Open Economy”, NBER 37–96.Google Scholar
Tanzi, V. & Bovenberg, A. (1990), “Is there a Need for Harmonizing Capital Income Taxes within EC Countries?”, IMF Working paper 90/17.Google Scholar
Turnovsky, S. & Bianconi, M. (1992), “The International Transmission of Tax Policies in a Dynamic World Economy”, Review of International Economics, 1, pp 49–72.Google Scholar