Le nouveau capitalisme et l'évitement fiscal

Jean-Marie Monnier (jean-marie.monnier@univ-paris1.fr)
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Jean-Marie Monnier: CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique

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Abstract: The article begins by showing that the tax system is not adjusted to the present transformations of capitalism. In particular the main transformations are twofold: the financial globalisation and the knowledge based economy are rapidly expanding. In terms of taxation this results in the growth of new activities that are not sufficiently taxed, and in the de-territorialization of tax bases.

Keywords: De-territorialization; Tax avoidance; Digital economy; Tax system; Déterritorialisation; Evitement fiscal; numérique; Système fiscal (search for similar items in EconPapers)
Date: 2017-05
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Published in Revue française de finances publiques, 2017, 138, pp.49-55

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01503929

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