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Évitement fiscal : un avantage concurrentiel qui aggrave la concentration

Author

Listed:
  • Julien Martin
  • Mathieu Parenti
  • Farid Toubal

Abstract

Les pratiques d’évitement fiscal des multinationales posent des défis qui dépassent la question du manque à gagner fiscal des États. Ces pratiques faussent les règles de la concurrence en conférant un avantage compétitif aux seules entreprises qui ont la capacité d’éviter l’impôt. Au cours des vingt dernières années, de grandes entreprises ont ainsi pu augmenter leur part de marché et renforcer leur position dominante, de telle sorte qu’en l’absence d’évitement fiscal le niveau de concentration aux États-Unis aurait été inférieur de 8 % à ce qu’il était en 2016. Les politiques visant à réduire l’évitement fiscal des entreprises permettraient donc non seulement de restituer aux États les recettes fiscales qui leur sont dues, mais aussi de rendre la concurrence plus équitable et, avec elle, de limiter la concentration. La mise en place d’un impôt effectif minimal sur les multinationales constituerait un premier pas en ce sens.

Suggested Citation

  • Julien Martin & Mathieu Parenti & Farid Toubal, 2021. "Évitement fiscal : un avantage concurrentiel qui aggrave la concentration," La Lettre du CEPII, CEPII research center, issue 414.
    • Handle: RePEc:cii:cepill:2021-414
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    Keywords

    Evitement fiscal; Concentration;

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • L11 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Production, Pricing, and Market Structure; Size Distribution of Firms

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