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Journal articles (1993), Revue française d'économie, pp. 41-73

Fiscalité européenne et efficacité économique

The aim of this article is to analyse to what extent European tax reform proposals are in line with optimality criteria. Proposals are analysed in terms of distortions and efficiency. It is shown that the new European tax system should not, generally, be source of significant new distorsions and inefficiencies.

FOURÇANS, A. (1993). Fiscalité européenne et efficacité économique. Revue française d'économie, pp. 41-73.