Paper's abstract

Philippe Didier, The Notion of Fiscal Competition
At first sight, "fiscal competition" may appear as an expression belonging to the vocabulary of "globalisation". But one can wonder if, more than a mere metaphor, it does not exactly qualify the relationships between States and investors. Answering this question implies being able to rediscover the constitutive elements of the market's method. And yet one sees that this verification can be seen through completion. Therefore, the question is not so much about the existence of a market between States and investors as about the effects of the functioning of this market.

Key Words : fiscal competition, globalisation, market
t. 46, 2002 : p. 103-116

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