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Discusses harmonization of national tax policies in the European Union in light of efforts to create an integrated economy. Summary in English.

The author tries to synthesize the objective of the European Monetary Policy, which is divided into an ultimate objective, an intermediate objective, & concrete instruments. Moreover, he discusses the necessary characteristics for the Euro to become an international currency. He states that policies have to be coherent & credible, & that the European Union still has far to go, especially in the area of fiscal policies. E. Sanchez

Starting with an analysis of the foundations and contributions of "fiscal federalism", this thesis considers redistribution as a cornerstone of the federal issue. The heterogeneity of individual values confronted with the issue of redistribution, of which conflict is a typical item, makes it difficult for collectives choices to emerge. The economic role of "nation", the principle of equality of chance and transfers, both interpersonal and interregional, are decisive for the setting up of redistribution policies subjected moreover to the constraint of "voting by feet". Assuming that individuals are fully mobile, the issue of the redistribution function being centralized, changes into an issue in terms of coordination of public action. In the case of German federal experiences, German constitutional choices are characterized by strong redistributive choices, in German history, individuals often found themselves in an uncertain position (the "veil of ignorance"). Moreover, in the theoretical foundation - ordoliberalism -, federal practice and the numerous mechanisms, both interpersonal (social policy) and interregional (fiscal equalization both on the Land and local authority levels, regional policy) have generated a vision of fiscal federalism which is not only cooperative but also redistributive. Finally German unity and threats of depopulation of East-German regions have widely confirmed the relevance of the world initiated by Tiebout. ; Partant d'une analyse des fondements et des apports du "fiscal federalism", cette thèse place la redistribution au centre de la problématique fédérale. Face à l'hétérogénéité des valeurs individuelles confrontées à la question de la redistribution, qui s'exprime souvent en termes de conflit, l'émergence des choix collectifs est difficile. Le rôle économique de la "nation", le principe d'égalité des chances, les transferts, interpersonnels comme interrégionaux, sont déterminants pour l'espace des politiques publiques, qui est de plus soumis à la contrainte du "vote avec les ...