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Les dépenses fiscales en Nouvelle-Calédonie

Author

Listed:
  • Samuel Gorohouna

    (UNC - Université de la Nouvelle-Calédonie, LARJE - Laboratoire de Recherches Juridique et Economique - UNC - Université de la Nouvelle-Calédonie)

Abstract

This document analyzes the issue of tax expenditures in New Caledonia, perceived as a potential lever for restoring weakened public finances. The author defines these measures as lost revenue for the State, taking the form of exemptions, deductions, or tax credits intended to support the economy. Through the study of key sectors such as housing, tourism, and the nickel industry, the text questions the actual effectiveness and social equity of these mechanisms. The data reveals that this aid often benefits the wealthiest households and represents a very high budgetary cost relative to the jobs created. In conclusion, the study suggests that direct subsidies would be more transparent and effective than the current tax incentive system.

Suggested Citation

  • Samuel Gorohouna, 2019. "Les dépenses fiscales en Nouvelle-Calédonie," Post-Print hal-03314116, HAL.
    • Handle: RePEc:hal:journl:hal-03314116
    Note: View the original document on HAL open archive server: https://hal.science/hal-03314116v1
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    File URL: https://hal.science/hal-03314116v1/document
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