Les déterminants fiscaux des stratégies de sous-traitance

Jean-Pierre Galavielle ()
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Jean-Pierre Galavielle: MATISSE

Cahiers de la Maison des Sciences Economiques from Université Panthéon-Sorbonne (Paris 1)

Abstract: For several years, there has been an important increase in sub-contracting. Thereupon, it seemed necessary to ask the question of whether their respective outsourcing strategies might be related to their attitude towards taxation, notably with regard to VAT recovery. May VAT contribute to a deliberate and massive destruction of industrial employment?

Keywords: Industrial sector; sub-contracting; VAT; financing capacity; tax recovery (search for similar items in EconPapers)
JEL-codes: D2 E2 H2 L2 L6 (search for similar items in EconPapers)
Pages: 30 pages
Date: 2004-01
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Persistent link: https://EconPapers.repec.org/RePEc:mse:wpsorb:r04030

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