Inter-jurisdictional fiscal competition: a review of the literature and policy recommendations

This paper surveys the literature on fiscal competition. We consider tax and expenditure competition in a more general set up where different jurisdictions within a federation may compete in the provision of public goods in order to attract some residents (Tiebout, 1956) and expel others (Brueckner, 1999); and/or for business. We address the vast literature on welfare gains or losses of these types of competition. Then, we discuss the empirical evidence, focusing on estimates of the sensitiveness of production factors to tax differentials and on the importance of the strategic interdependence among jurisdictions. We combine econometric studies with some case studies. Last we discuss the design of mechanisms to cope with fiscal competition, especially under a more global environment where factors become more mobile.

Parental and Successor Liability in EU Competition Law Infringements

Under EU competition law, parent companies may be held jointly and severally liable for the competition law infringements committed by their subsidiaries. The possibility of holding parent companies liable demonstrates a significant exception from the idea of separate legal entities. However, it is not the only deviation developed under EU competition law. In cases, where the legal entity responsible for the anti-competitive conduct has changed its form, liability can be attributed to the new operator, in particular, to its successor. The principles of legal certainty and legitimate expectations are issues that surround the doctrines of parental and successor liability. The aim of this thesis is to present a comprehensive comparative analysis of the parental and successor liability doctrines and to clarify the conditions under which it is possible to attribute liability for the infringements of EU competition law. The main purpose is therefore to demonstrate the problems related to the allocation of liability and to discuss whether these liability principles, established to assure the effective enforcement of the EU competition rules, are good solutions. The research methods used in this thesis are the legal dogmatic approach and the comparative law approach. The former enables the possibility of using the case law and legislation as a framework in which the difficulties concerning the application of parental and successor liability can be discussed while the latter ensures the comparison of the characteristics and judgments. The doctrines of parental and successor liability are both well established, but the application practice has caused several difficulties. These problems derive from, inter alia, the broadness and disjointed developed of the doctrines. There has been much recent case law dealing with these issues and having the potential to open up a considerable risk and to allocate strict liability for parent and successor companies.

[William] Laurentz, [André] Gobert [joueurs de tennis] : [photographie de presse] / [Agence Rol]

Référence bibliographique : Rol, 58754

Mme Pigueron [joueuse de tennis] : [photographie de presse] / [Agence Rol]

Référence bibliographique : Rol, 58311

[Roger] Danet [et] Lefébure [joueurs de tennis] : [photographie de presse] / [Agence Rol]

Référence bibliographique : Rol, 58312

Sabbagh [et Pierre] Hirsch [joueurs de tennis] : [photographie de presse] / [Agence Rol]

Référence bibliographique : Rol, 58313

d'Arsonval [professeur de tennis au Sporting club de Paris] : [photographie de presse] / [Agence Rol]

Référence bibliographique : Rol, 58314

[De gauche à droite] Lefébure, Mme Canivet, Mme Pigueron, [et Roger] Danet [joueurs et joueuses de tennis] : [photographie de presse] / [Agence Rol]

Référence bibliographique : Rol, 58315

Mme Billout [participante au championnat du monde de tennis à Saint-Cloud] : [photographie de presse] / [Agence Rol]

Référence bibliographique : Rol, 59416

Melle Fondarana [i. e. Isabel Fonrodona], M. [Manuel] Alonso [vainqueurs du double mixte au championnat du monde de tennis à Saint-Cloud] : [photographie de presse] / [Agence Rol]

Référence bibliographique : Rol, 59417

[Noel] Turnbull, [Percival May] Da[vson, joueurs de tennis participant au championnat du monde] : [photographie de presse] / [Agence Rol]

Référence bibliographique : Rol, 59418

Dodd [George], Winslow [Charles] [joueurs de tennis participant au championnat du monde à Saint-Cloud] : [photographie de presse] / [Agence Rol]

Référence bibliographique : Rol, 59419

Olivares [joueur de tennis participant au championnat du monde à Saint-Cloud, 24-05-1920] : [photographie de presse] / [Agence Rol]

Référence bibliographique : Rol, 59420

Mme Billout [participante au championnat du monde de tennis à Saint-Cloud] : [photographie de presse] / [Agence Rol]

Référence bibliographique : Rol, 59421

Mme Billout [participante au championnat du monde de tennis à Saint-Cloud] : [photographie de presse] / [Agence Rol]

Référence bibliographique : Rol, 59422