Competitiveness and Taxes. Let’s not Throw the Baby out with the Bath Water!
Pouvoirs n°151 - Les impôts - novembre 2014 - p.99-115
The relation between competitiveness and taxes can be analyzed under three different aspects. First, competitiveness can be envisaged without taxes, in the framework of an idealized neutral taxation. Second, competitiveness can also be improved by taxation, but the impact of fiscal policies is hard to measure. Finally, taxation can be itself competitive in the context of a globalized economy which creates a competition between the States’ fiscal systems. There is great temptation to reduce taxes in order to favour competitiveness. In this case, one should be careful “not to throw the baby out with the bath water”.
Référence électonique : Éric Oliva, "Competitiveness and Taxes. Let’s not Throw the Baby out with the Bath Water!", Pouvoirs, revue française d’études constitutionnelles et politiques, n°151, 151 - Les impôts,
p.99-115
. Consulté le 2023-06-03 01:43:21
. URL : https://revue-pouvoirs.fr/Competitiveness-and-Taxes-Let-s.html
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