Innovation financière et fiscalité

Bertrand Lavayssière

Revue d'économie financière, 2018, vol. N° 131, issue 3, 123-133

Abstract: Without claiming to be exhaustive this article attempts to illustrate some aspects of the relationship between finance and taxation. The subject is addressed through three viewpoints. The first one examines the relationship between fiscal decisions related to public budgets and their effects on the design or changes of financial products. The second one shows how some products are used in a creative way to optimize specific fiscal situations such as the level of profits or the amount of dividends. Finally the third viewpoint is about the creation of new markets linked to fiscal decisions, like the carbon tax. Classification JEL : G0, H31, H32, O31, Q58.

JEL-codes: G0 H31 H32 O31 Q58 (search for similar items in EconPapers)
Date: 2018
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=ECOFI_131_0123 (application/pdf)
http://www.cairn.info/revue-d-economie-financiere-2018-3-page-123.htm (text/html)
free

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:cai:refaef:ecofi_131_0123

Access Statistics for this article

More articles in Revue d'économie financière from Association d'économie financière
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().