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Impact de la fiscalité sur les IDE : Application à un panel d’entreprises françaises

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  • Vincent Delbecque

    (EconomiX - EconomiX - UPN - Université Paris Nanterre - CNRS - Centre National de la Recherche Scientifique)

Abstract

Cet article détermine, sur la base de données individuelles d'entreprises françaises, l'impact de l'Impôt sur les Sociétés (IS) sur les probabilités de localisation d'investissements dans 18 pays dont 14 pays européens. A travers l'élaboration de plusieurs modèles en données de panels à effets spécifiques, on montre qu'une augmentation de 10 points de pourcentage du taux effectif moyen conduit à une baisse de probabilité d'investissement de 6.8 points de pourcentage. Par ailleurs, la taille économique du pays et la présence d'infrastructures apparaissent comme ayant un impact positif et significatif sur la probabilité d'observer un investissement. Parallèlement, ce papier met en avant l'impact plus fort des taux d'imposition élevés.

Suggested Citation

  • Vincent Delbecque, 2007. "Impact de la fiscalité sur les IDE : Application à un panel d’entreprises françaises," Working Papers hal-04139252, HAL.
    • Handle: RePEc:hal:wpaper:hal-04139252
    Note: View the original document on HAL open archive server: https://hal.science/hal-04139252
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