Paradis fiscaux, la déloyauté des pays complices

Jacques Fontanel ()
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Jacques Fontanel: CESICE - Centre d'études sur la sécurité internationale et les coopérations européennes - IEPG - Sciences Po Grenoble - Institut d'études politiques de Grenoble - UGA [2016-2019] - Université Grenoble Alpes [2016-2019]

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Abstract: Tax havens have often been analysed as wealth-protecting areas for high-income earners who want to evade taxes or who want to build "precautionary savings". In fact, large multinational corporations are very fond of these investments that allows them to significantly increase their freedom of action and the income of their managers. Tax havens are often specialized and they are not only found in exotic territories. The United Kingdom, Switzerland, the Netherlands and Ireland also organize their taxes to attract the headquarters of multinational companies. The OECD or the EU have several lists of tax havens, but these lists are partial and partial. The sums invested are considerable and they reduce the financing of public goods and increase inequalities of wealth and income. Tax optimization and tax evasion must be subject to controls by international public authorities, in order to prevent neighbouring countries from engaging in strategies to enrich some by impoverishing others (beggar-thy-neighbour).

Keywords: tax havens; taxation; public goods; tax evasion; economic war; unfair competition; inequalities; paradis fiscaux; fiscalité; biens publics; evasion fiscale; competition; guerre économique (search for similar items in EconPapers)
Date: 2016-08
Note: View the original document on HAL open archive server: https://hal.univ-grenoble-alpes.fr/hal-02196646v1
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