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The relation between territoriality of corporate taxation and economy
[Les rapports et regards de la territorialité de l'IS et de l'économie]

Author

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  • Jean-Marie Monnier

    (CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique)

Abstract

The communication is mainly of a methodological nature. It aims to emphasize the role of the three main characteristics of the new capitalism in the analysis of the territorial foundations of the corporate tax. The first part is devoted to a brief presentation of the architecture of the tax system during the Fordist period, which is the result of a process of sedimentation linked to the accumulation of successive layers of devices. However, major changes resulting from the globalisation of economy have led to a gradual imbalance between tax bases and the territoriality of the tax. This misalignment has been accentuated by the emergence of the information economy and the new capitalism. This results in the deterritorialization of potentially taxable bases.

Suggested Citation

  • Jean-Marie Monnier, 2018. "The relation between territoriality of corporate taxation and economy [Les rapports et regards de la territorialité de l'IS et de l'économie]," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-02276186, HAL.
    • Handle: RePEc:hal:cesptp:hal-02276186
    Note: View the original document on HAL open archive server: https://hal.science/hal-02276186
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    Keywords

    Tax system; Corporate tax; Taxable base; New capitalism; Système fiscal; Impôt sur les sociétés; Assiette imposable; Nouveau capitalisme;
    All these keywords.

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