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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**
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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 

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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: Taugour@univ-Paris1.fr

References

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