Les déterminants fiscaux des stratégies de sous-traitance
AbstractFor 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?.
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Bibliographic InfoPaper provided by Université Panthéon-Sorbonne (Paris 1) in its series Cahiers de la Maison des Sciences Economiques with number r04030.
Length: 30 pages
Date of creation: Jan 2004
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Industrial sector; sub-contracting; VAT; financing capacity; tax recovery.;
Find related papers by JEL classification:
- D2 - Microeconomics - - Production and Organizations
- E2 - Macroeconomics and Monetary Economics - - Macroeconomics: Consumption, Saving, Production, Employment, and Investment
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- L2 - Industrial Organization - - Firm Objectives, Organization, and Behavior
- L6 - Industrial Organization - - Industry Studies: Manufacturing
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UCLA Economics Working Papers
10A, UCLA Department of Economics.
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- Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
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