La planification fiscale est-elle encouragée par les actionnaires ?

Pierre Chavy

Revue française de gestion, 2016, vol. N° 260, issue 7, 111-126

Abstract: This article examines the issue of shareholders? and, more generally, investors? relationship with corporate tax planning that is still in many ways ignored by the French literature in management science. There is a prevalent idea ? including in some theoretical works ? that corporate tax planning is systematically regarded as valuable by the shareholders. However, a literature review of empirical studies shows that the way the firm?s financial partners perceive tax planning is more complex that appears at first sight.

Date: 2016
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