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Taxer Les Multinationales à l'ère Du Retour de l'unilatéralisme

Author

Listed:
  • Alessandro Ferrarri

    (UPF - Universitat Pompeu Fabra [Barcelona], CEPR - Center for Economic Policy Research)

  • Sébastien Laffitte

    (THEMA - Théorie économique, modélisation et applications - CNRS - Centre National de la Recherche Scientifique - CY - CY Cergy Paris Université, EU Tax - EU Tax Observatory)

  • Mathieu Parenti

    (PSE - Paris School of Economics - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement - ENPC - École nationale des ponts et chaussées - IP Paris - Institut Polytechnique de Paris)

  • Farid Toubal

    (LEDa - Laboratoire d'Economie de Dauphine - IRD - Institut de Recherche pour le Développement - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

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.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Alessandro Ferrarri & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2025. "Taxer Les Multinationales à l'ère Du Retour de l'unilatéralisme," PSE-Ecole d'économie de Paris (Postprint) hal-05638055, HAL.
    • Handle: RePEc:hal:pseptp:hal-05638055
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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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