The elusive taxation of third-places

L'insaisissable fiscalité des tiers-lieux

Jean-Raphael Pellas (jean-raphael.pellas@u-bordeaux.fr)
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Jean-Raphael Pellas: IEDP - Institut d'Etudes de Droit Public - Université Paris-Saclay

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Abstract: Between a community logic and a market logic, the third places are flocked. What can be the common denominator of a start-up incubator, a fablab integrated into a university, and a hackerspace? Is it to promote an entrepreneurial project by pooling resources or a political project to transform social relations? It remains to imagine a fiscal model for collaborative activities halfway between an entrepreneurial logic and a social logic

Date: 2021-09-01
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Published in Revue française de finances publiques, 2021, 155, pp.141

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