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Intégration économique européenne et système fiscal décentralisé : darwinisme institutionnel ou émergence d'un polymorphisme fiscal ?

Rémi Colliat 1
1 LEPII-EDDEN - équipe EDDEN
LEPII - Laboratoire d'Économie de la Production et de l'Intégration Internationale
Abstract : This thesis analyzes the impact of European integration on national tax policies. The international tax competition, inherent to the growing internationalization of economies, induces a tax race to the bottom. Such strategies, which we call “institutional Darwinism”, raise the question of the convergence of tax systems into an unsatisfactory single model for each economy. This is especially true across the EU: while the external effects of integration lead, in theory, to harmonization, we can see a lack of convergence since 2001. In the absence of tax competition theories able to report the complex nature of all tax phenomenon in Europe, and to be able to better take into account the dynamic spring of taxation, our work offers an interpretative framework of the European tax heterogeneity. Our study develops a typology of six tax “models” and institutional frameworks: Developed Continental, Scandinavian, liberal, developing continental, micro-insular and Oriental in transition. On the basis of this typology, we establish correspondences for each of all the European states, between their market economy model and their type of tax structure. Furthermore, our results highlight that, to belong to one of those models, does not explain the difference in their financial performance. Finally, they dynamic analysis (1995-2007) leads us to characterize the evolution of those models as European tax polymorphism, where their heterogeneity has continued to grow over the considered period. Therefore, if each member state wants to follow its institutional trajectory while minimizing external effects resulting from national non-cooperative strategies, it appears that the reinforcement of the European coordination of tax policies appears to be needed at the convergence club level, which is defined scale of the identified tax “models”.
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Rémi Colliat. Intégration économique européenne et système fiscal décentralisé : darwinisme institutionnel ou émergence d'un polymorphisme fiscal ?. Economies et finances. Université de Grenoble, 2012. Français. ⟨NNT : 2012GRENE014⟩. ⟨tel-00873528v2⟩

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