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Working Papers (1992), ESSEC Business School

Fiscalité européenne et optimalité économique

The aim of this article is to analyse to what extent European tax reform proposals are in line with optimality criteria. After a brief review of the literature, proposals are analysed in terms of distortions and efficiency. Taxes on investment income, VAT and excise taxes, corporate and cross-border taxes are evaluated in this light. It is shown thatgenerally the new European tax system should not be a source of new important distortions and inefficiencies , on the contrary, it should lead to the elimination of many of those, if not immediately, at least in the medium-term, as far as the avowed tax reform proposals are implemented.

FOURÇANS, A. (1992). Fiscalité européenne et optimalité économique. ESSEC Business School.