L'Europe des paradis fiscaux

Jacques Fontanel ()
Additional contact information
Jacques Fontanel: CESICE - Centre d'études sur la sécurité internationale et les coopérations européennes - UGA - Université Grenoble Alpes - IEPG - Sciences Po Grenoble-UGA - Institut d'études politiques de Grenoble - UGA - Université Grenoble Alpes

Post-Print from HAL

Abstract: In a world of heterogeneous national interests, it is difficult to deal with tax optimization and tax avoidance without solidarity between states. The European Union is made up of member states with often divergent interests and less than exemplary behaviour. In 2017, Luxembourg, Switzerland, the Cayman Islands, the City of London, Ireland, Belgium and the Netherlands were considered among the 15 tax havens of the world by NGOs, while the European Commission had not retained any EU member in the 30 countries it had so qualified. It is undeniable, however, that the basis for the economic development of Switzerland, Ireland or Luxembourg has been the consequence of the very favourable tax conditions granted to foreign companies and the withholding of information in the banking sector. Most multinational companies use tax havens to optimize their profits. The tax war has not been declared yet, but it is threatening. Several actions have been taken in the last few years to reduce the disparities in taxation, banking secrecy and financial opacity. A significant European tax would reduce these injustices and restore democracy.

Keywords: Tax optimization; Tax evasion game; European Union; Europe; Optimisation fiscale; Evasion fiscale; Union européenne (search for similar items in EconPapers)
Date: 2021
New Economics Papers: this item is included in nep-iue
Note: View the original document on HAL open archive server: https://hal.univ-grenoble-alpes.fr/hal-03363143v1
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Mihaela Ailincai; Constance Chevallier-Govers; Vérane Edjaharian-Kanaa. Les Europes : de l’intérieur, vers l’extérieur : mélanges en l'honneur du professeur Catherine Schneider, mare & martin, pp.753-778, 2021, Liber amicorum, 978-2-84934-506-1

Downloads: (external link)
https://hal.univ-grenoble-alpes.fr/hal-03363143v1/document (application/pdf)

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:hal:journl:hal-03363143

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().