T. Atkinson and G. , From Europeanization of the Globe to the Globalization of Europe Social dumping, catch-up, or convergence? Europe in a comparalobal context Journal of European Socia 01 How tame will Leviathan become in institutional 59?381 The Future of Social Protection in a Unifying Europe, European Welfare States and Global Competition stitute of International Studies, 2000.

S. Berger, Notre Première Mondialisation-Leçons d'un Echec Oublié, 2003.

A. Bosco, Towards a rethinking of the national systems of social protections? Observations on the recent jurisprudence of the Court of Justice, Notre Europe, 2000.

A. Brandolini and T. M. Smeeding, Patterns of Economic Inequality in Western Democracies: Some Facts on Levels and Trends, PS: Political Science & Politics, vol.35, issue.01, pp.21-26, 2006.
DOI : 10.1093/cesifo/49.4.479

G. Brennan and J. M. Buchanan, The Power to Tax: Analytical Foundations of a Fiscal Constitution, 1980.

J. K. Brueckner, Welfare Reform and The Race to the Bottom: Theory and Evidence, " ic Economy, American Political Science Review, vol.72, pp.1243-1261, 2000.

S. Cnossen, Tax Policy in the European Union: A Review of Issues and Options, FinanzArchiv, vol.58, issue.4, 2002.
DOI : 10.1628/0015221022905803

S. Cnossen, How Much Tax Coordination in the European Union Tax Coordination in the European Union, International Tax and Public Finance, vol.106, pp.625-649, 2003.

J. Creel, É. Laurent, L. Cacheux, and J. , Delegation in Inconsistency: The 'Lisbon strategy' Record as an Institutional Failure, OFCE Working Paper n° 2005-07, 2005.

H. Cremer and P. Pestieau, Social insurance competition between Bismarck and Beveridge, Journal of Urban Economics, vol.54, issue.1, pp.181-196, 2003.
DOI : 10.1016/S0094-1190(03)00042-1

H. Cremer and P. Pestieau, Factor Mobility and Redistribution, Handbook of Regional and Urban Economics, 2004.
URL : https://hal.archives-ouvertes.fr/hal-00079126

G. Esping-andersen, Welfare States in Transition, 1996.

E. Commission, Taxation in the European Union, Sec (96) 487 final, 1996.

E. Commission, Towards tax co-ordination in the European Union, Com (97) 495 final, 1997.

J. Fitoussi, Le débat interdit : monnaie, Europe, pauvreté, 1995.

J. Fitoussi, Rapport sur l'état de l'Union européenne 1999, 1999.

J. Fitoussi, La règle et le choix, Paris : Seuil. Southern Economic Journal, vol.66, pp.505-525, 2002.

S. Bucovetsky, Asymmetric tax competition, Journal of Urban Economics, vol.30, issue.2, pp.167-181, 1991.
DOI : 10.1016/0094-1190(91)90034-5

D. R. Cameron and A. J. Leijonhufvud, The Expansion of the Publ Fitoussi, pauvreté dans l'abondance : Gallimard. réface, 1978.

N. Fligstein and F. Merand, Globalization or Europeanization? Evidence on the European Economy Since 1980, Acta Sociologica, vol.45, issue.1, pp.7-22, 1980.
DOI : 10.1080/00016990252885762

S. Ganghof, Globalization, Tax Reform Ideals and Social Policy Financing, Global Social Policy, vol.5, issue.1, pp.77-95, 2005.
DOI : 10.1177/1468018105050121

URL : https://hal.archives-ouvertes.fr/hal-00571778

S. Ganghof, High Taxes in Hard Times: How Denmark Built and Maintained a Huge Income Tax, MPIfG Working Paper 05, 2005.

S. Ganghof, The Politics of Tax Structure MPIfG Working Paper 06, Max Planck Institute for the Study of Societies, 2006.

P. Genschel, Globalization, Tax Competition, and the Welfare State, Politics & Society, vol.30, issue.2, pp.245-275, 2002.
DOI : 10.1177/0032329202030002003

P. Genschel and P. El, Globalization and the welfare state: a retrospective Globalization and the transformation of the tax s, Journal of European Public Policy, vol.114, pp.613-636, 2004.

R. Kanbur and M. Keen, Jeux sans frontières: Tax Competition and Tax Coordination When Countries Differ in Size American Economic Revi Kok, W Facing the Challenge?The Lisbon strategy for growth and employment Report f the High Level Group, Are Capital Ta Krogst xes Racing to the Bottom in the European Union, 1993.

J. S. Mill and D. North, Principles of Political Economy, London: Longmans, accessed at http://www.econlib.org/library Economic Performance Through Time An Essay on Fiscal Federalism, American Economic Review Jou Oates, rnal of Economic Literature, vol.84, issue.37, pp.359-68, 1848.

K. O-'rourke and J. G. Williamson, Globalization and History, 1996.

P. Pierson, Irresistible forces, immovable objects: post-industrial welfare states confront permanent austerity The New Politics of the Welfare State, Journal of European Social Policy, vol.4, pp.539-60, 1998.

T. Piketty and E. Saez, The Evolution of Top Incomes: A Historical and International Perspective, 2006.

O. Quintin and B. Favarel-dapas, L'Europe sociale : enjeux et réalités, 1999.

F. P. Ramsey and J. A. Peter, A Contribution to the Theory of Taxation The European Social Model. Coping with the Challenges of Diversity, Economic Journal Common Market Studies, vol.37, issue.40, pp.47-61, 1927.

P. Salmon, Horizontal Competition Among Governments LEG -Document de travail ? Economie, 2005.

A. Sapir, An Agenda for a Growing Europe: The Sapir Report, 2004.
DOI : 10.1093/0199271488.001.0001

H. Sinn and V. Inge, The New Systems Competition Oxford: Basil Blackwell. Tanzi, iency Pressures from Globalization Making Social Policy under Effic Kaul and Pedro Conceição, The New Public Finance-Responding to Global Challenges, 2003.

P. Taylor-gooby, New Risks, New Welfare: The Transformation of the European Welfare Tiebou William inners and Losers Over Two Centuries of Globalization, 2004.
DOI : 10.1093/019926726X.001.0001

W. Winner and H. , Has Tax Competition Emerged in OECD Countries? Evidence from Panel Zodrow Union, 2005.

. State and C. M. Oxford-t, A Pure Theory of Local Expenditure, Journal of Political Economy, vol.64, pp.416-424, 1956.

D. E. Wildasin and J. D. Ma, Global Competition for Mobile Resources: Implications for Equity, Efficiency , and Political Economy IFIR Working Paper No Theories of Tax Competition, W ing Paper National Tax Journal, vol.9161, issue.52, pp.269-304, 1999.

J. Wilson, Tax competition with interregional differences in factor endowments, Regional Science and Urban Economics, vol.21, issue.3, pp.423-451, 1991.
DOI : 10.1016/0166-0462(91)90066-V