Emmanuelle Reulier
University of Rennes
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Publication
Featured researches published by Emmanuelle Reulier.
German Economic Review | 2009
Lars P. Feld; Emmanuelle Reulier
Abstract Tax competition is discussed as a source of inefficiency in international taxation and in fiscal federalism. Two preconditions for the existence of such effects of tax competition are that mobile factors locate or reside in jurisdictions with - ceteris paribus - lower tax rates, and that taxes are actually set strategically in order to attract mobile production factors. It is well known from studies about Swiss cantonal and local income tax competition that Swiss taxpayers reside where income taxes are low. In this paper, empirical results on strategic tax setting by cantonal governments are presented for a panel of the Swiss cantons from 1984 to 1999. Completing the evidence on Swiss tax competition, income tax rates in cantons are the lower, the lower the tax rates of their neighbors.
Recherches Economiques De Louvain-louvain Economic Review | 2005
Matthieu Leprince; Sonia Paty; Emmanuelle Reulier
Regional Studies | 2009
Emmanuelle Reulier; Yvon Rocaboy
Revista de Economía Pública Urbana = Urban Public Economics Review | 2006
Yvon Rocaboy; Aki Kangasharju; Antti Moisio; Emmanuelle Reulier
Recherches économiques de Louvain | 2005
Matthieu Leprince; Sonia Paty; Emmanuelle Reulier
Post-Print | 2009
Emmanuelle Reulier; Yvon Rocaboy
Post-Print | 2006
Emmanuelle Reulier; Yvon Rocaboy
XLIéme colloque de l'ASRDLF - Villes et territoires face aux défis de la mondialisation | 2005
Emmanuelle Reulier; Yvon Rocaboy
Revue De L'ofce | 2005
Lars P. Feld; Emmanuelle Reulier
Recherches économiques de Louvain | 2005
Matthieu Leprince; Sonia Paty; Emmanuelle Reulier
