The relationship of the territoriality of corporate taxation and the economy

Les rapports et regards de la territorialité de l'impôt sur les sociétés avec l'économie

Jean-Marie Monnier ()
Additional contact information
Jean-Marie Monnier: CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique

Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) from HAL

Abstract: The consequence of the revolution of internet and digital is the erosion of taxe bases. The creation of value has shift from the production of tangibles to intangibles. This resulted in the disparition of tax bases. But the recognition of this phenomenon does not imply to radically question the relevance of tax instruments inherited from the fordist period. It may simply lead to the proposition of new rules or new taxes aiming to compensate revenue losses. The first part of the paper is devoted to a review of the economic approaches of the taxation of digital for which the mobility of activities and the erosion of tax bases are essential issues. This immediately puts the tax issue on an international level and raises the question of the taxation of rents massively captured by digital companies. In the second part, and after a brief presentation of the main characteristics of the tax system inherited from the Fordist period, we study the main developments that took place during this period. Finally, we emphasize the main lines of the changes affecting capitalism. They cause the present lack of adjustment between the economic bases of capitalism and the tax system. This new capitalism works by deterritorializing the tax bases.

Keywords: Digital economy; Corporate taxation; Global taxes; Taxable bases; New capitalism; Economie numérique; Impôt sur les sociétés; Taxes globales; Assiette taxable; Nouveau capitalisme (search for similar items in EconPapers)
Date: 2019-05-01
New Economics Papers: this item is included in nep-acc, nep-pbe and nep-pub
Note: View the original document on HAL open archive server: https://hal.science/hal-02276269
References: Add references at CitEc
Citations:

Published in Revue française de finances publiques, 2019, 146, pp.37-57

Downloads: (external link)
https://hal.science/hal-02276269/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:cesptp:hal-02276269

Access Statistics for this paper

More papers in Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) from HAL
Bibliographic data for series maintained by CCSD ().