 Les paradis fiscaux dans la concurrence fiscale internationaleAntoine Molé in Economics Thesis from University Paris Dauphine from Paris Dauphine University Abstract: In the framework of the growth and the internationalisation of the financial flows since the beginning of the twentieth century, Tax havens leading positions in the economic and financial environment have become so much important, that many political actors of the well developed countries have tried to assess this phenomenon through the international tax competition studies. Going further in the tax optimisation and tax planning process of the offshore sphere of activity, we can consider that far from being isolated in the sovereignty of a few countries, the offshore financial model is far integrated in the worldwide economic system, which can explain the difficulty and the different means used by the political authority to manage and stop the offshore mechanism through a by territory approach. Keywords: Fraude fiscale; Évasion fiscale; Optimisation fiscale; Paradis fiscal; Finance offshore; Théorie des jeux; Conventions fiscales; Coopération; Rapports de force; Tax fraud; Tax evasion; Tax optimisation; Tax haven; Offshore finance; Game theory; Tax agreements; Tax cooperation; Tax competition; Harmful competition (search for similar items in EconPapers) There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it. Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:dau:thesis:123456789/15211 Ordering information: This item can be ordered from Access Statistics for this book More books in Economics Thesis from University Paris Dauphine from Paris Dauphine University Contact information at EDIRC. |
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