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Taxer les multinationales à l’ère du retour de l’unilatéralisme

Author

Listed:
  • Alessandro Ferrari
  • Sébastien Laffite
  • Mathieu Parenti
  • Farid Toubal

Abstract

La mondialisation de l'économie et l'absence de cadre d'imposition commun permet aux entreprises multinationales de localiser artificiellement leurs profits dans des juridictions à faible imposition, ce qui réduit les recettes publiques et alimente les tensions internationales. Depuis 15 ans, une dynamique multilatérale s'était mise en place, faisant espérer une régulation de l'imposition des entreprises multinationales à l'échelle globale. Le retour récent à des politiques unilatérales met en péril la construction de ce nouvel équilibre.

Suggested Citation

  • Alessandro Ferrari & Sébastien Laffite & Mathieu Parenti & Farid Toubal, 2025. "Taxer les multinationales à l’ère du retour de l’unilatéralisme," La Lettre du CEPII, CEPII research center, issue 458.
    • Handle: RePEc:cii:cepill:2025-458
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    Keywords

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    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration
    • F38 - International Economics - - International Finance - - - International Financial Policy: Financial Transactions Tax; Capital Controls
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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