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Impôts des multinationales après la crise sanitaire : pour un taux de taxe effectif minimum

Author

Listed:
  • Sébastien Laffitte
  • Julien Martin
  • Mathieu Parenti
  • Baptiste Souillard
  • Farid Toubal

Abstract

There are lessons to be learned from the current Covid-19 pandemic. This exceptional situation requires rethinking the provision of sound infrastructures and a functioning health system. National healthcare and other public services, which are currently under increasing pressure, have been underfunded in many countries, an issue that corporate tax avoidance has likely exacerbated. Some multinationals that have been avoiding corporate taxes for years are about to be bailed out by national governments, thus arousing a public sentiment of unfairness. In this Policy Brief, we argue that setting a minimum effective tax rate on the global profit of multinational firms would tackle these concerns.

Suggested Citation

  • Sébastien Laffitte & Julien Martin & Mathieu Parenti & Baptiste Souillard & Farid Toubal, 2020. "Impôts des multinationales après la crise sanitaire : pour un taux de taxe effectif minimum," CEPII Policy Brief 2020-30, CEPII research center.
    • Handle: RePEc:cii:cepipb:2020-30
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    References listed on IDEAS

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    1. Laurent Bach & Antoine Bozio & Clément Malgouyres, 2019. "L’hétérogénéité des taux d’imposition implicites des profits en France : constats et facteurs explicatifs," PSE Working Papers halshs-02514731, HAL.
    2. Dyreng, Scott D. & Hanlon, Michelle & Maydew, Edward L. & Thornock, Jacob R., 2017. "Changes in corporate effective tax rates over the past 25 years," Journal of Financial Economics, Elsevier, vol. 124(3), pages 441-463.
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    Cited by:

    1. Bricongne, Jean-Charles & Delpeuch, Samuel & Lopez-Forero, Margarita, 2023. "Productivity slowdown and tax havens: Where is measured value creation?," Journal of International Economics, Elsevier, vol. 143(C).

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    More about this item

    Keywords

    Multinational Firms; Corporate Taxation; Tax Avoidance; Minimum Taxation; Pandemics;
    All these keywords.

    JEL classification:

    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • H40 - Public Economics - - Publicly Provided Goods - - - General
    • H50 - Public Economics - - National Government Expenditures and Related Policies - - - General
    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business

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