Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "1231"
  #_source: array:26 [
    "id" => "1231"
    "slug" => "fiscalite-europeenne-et-efficacite-economique"
    "yearMonth" => "1993-03"
    "year" => "1993"
    "title" => "Fiscalité européenne et efficacité économique"
    "description" => "FOURÇANS, A. (1993). Fiscalité européenne et efficacité économique. <i>Revue française d'économie</i>, pp. 41-73."
    "authors" => array:1 [
      0 => array:3 [
        "name" => "FOURÇANS André"
        "bid" => "B00000199"
        "slug" => "fourcans-andre"
      ]
    ]
    "ouvrage" => ""
    "keywords" => []
    "updatedAt" => "2020-12-17 17:55:06"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => "41-73"
      "volume" => null
      "number" => null
    ]
    "type" => array:2 [
      "fr" => "Articles"
      "en" => "Journal articles"
    ]
    "support_type" => array:2 [
      "fr" => "Revue scientifique"
      "en" => "Scientific journal"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "Cet article analyse les propositions de réformes fiscales au plan européen et examine dans quelle mesure ces propositions satisfont aux conditions de l'optimalité économique, notamment en ce qui concerne les distorsions entre pays. En règle générale, on peut conclure que les réformes ne devraient pas être sources de distorsions et d'inefficiences supplémentaires significatives."
      "en" => "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."
    ]
    "authors_fields" => array:2 [
      "fr" => "Economie"
      "en" => "Economics"
    ]
    "indexedAt" => "2024-12-03T16:21:42.000Z"
    "docTitle" => "Fiscalité européenne et efficacité économique"
    "docSurtitle" => "Articles"
    "authorNames" => "<a href="/cv/fourcans-andre">FOURÇANS André</a>"
    "docDescription" => "<span class="document-property-authors">FOURÇANS André</span><br><span class="document-property-authors_fields">Economie</span> | <span class="document-property-year">1993</span>"
    "keywordList" => ""
    "docPreview" => "<b>Fiscalité européenne et efficacité économique</b><br><span>1993-03 | Articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">Fiscalité européenne et efficacité économique</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 9.2693
  +"parent": null
}