The international transmission of fiscal policies: a theoretical approach.

Summary The purpose of this thesis is to study the international transmission of fiscal policies in a framework of interdependent countries. What are the mechanisms that link these economies and what impact do they have on economic policies? These are the questions to which this work tries to make a personal contribution. To do so, we have developed three parts in which we have tried to answer a particular problem in each of them. The first part highlights the different transmission channels of fiscal policies and extracts the "crossed" fiscal multipliers, the latter tracing the response of the foreign national product to a domestic fiscal policy. The second part considers a contemporary problem linked to tax evasion and capital flight: tax competition. It characterizes the consequences of capital mobility between countries on tax rates on capital income. In a world where capital is perfectly integrated, the taxation of capital income is no longer an economically viable policy. Faced with this dilemma, we wanted to propose two solutions: cooperation and the exchange of information between countries without them cooperating. The third part integrates the fact that agents show altruistic behavior towards their children. This behavior affects the determination of the return on capital and introduces a very binding link between two countries with a perfectly integrated capital market. In such a context, we study the impact of a tax on inheritances as well as a tax on capital income.