Some development around a model of fiscal competition in Europe. Contrary to what many people believed would happen, a “race to the bottom” did not happen. The French case indicates the reverse behavior since taxes have increased. Yet the situation of public finances should be in a better situation to deal with this question.
FOURÇANS, A. (2013). 20 ans de l'UE : "L'Europe n'a pas entraîné une baisse de la fiscalité". L'Express.