The relation between territoriality of corporate taxation and economy

Les rapports et regards de la territorialité de l'IS et de l'économie

Jean-Marie Monnier ()
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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 communication is mainly of a methodological nature. It aims to emphasize the role of the three main characteristics of the new capitalism in the analysis of the territorial foundations of the corporate tax. The first part is devoted to a brief presentation of the architecture of the tax system during the Fordist period, which is the result of a process of sedimentation linked to the accumulation of successive layers of devices. However, major changes resulting from the globalisation of economy have led to a gradual imbalance between tax bases and the territoriality of the tax. This misalignment has been accentuated by the emergence of the information economy and the new capitalism. This results in the deterritorialization of potentially taxable bases.

Keywords: Tax system; Corporate tax; Taxable base; New capitalism; Système fiscal; Impôt sur les sociétés; Assiette imposable; Nouveau capitalisme (search for similar items in EconPapers)
Date: 2018-06-21
New Economics Papers: this item is included in nep-acc
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Published in Territorialité de l'impôt sur les sociétés : La crise est-elle surmontable ? Une révolution fiscale mondiale ?, FONDAFIP avec le soutien de la Commission des finances de l'Assemblée nationale, Jun 2018, Paris, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02276186

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