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Les déterminants fiscaux des stratégies de sous-traitance

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  • Jean-Pierre Galavielle

    (MATISSE)

Abstract

For several years, there has been an important increase in sub-contracting. Thereupon, it seemed necessary to ask the question of whether their respective outsourcing strategies might be related to their attitude towards taxation, notably with regard to VAT recovery. May VAT contribute to a deliberate and massive destruction of industrial employment?

Suggested Citation

  • Jean-Pierre Galavielle, 2004. "Les déterminants fiscaux des stratégies de sous-traitance," Cahiers de la Maison des Sciences Economiques r04030, Université Panthéon-Sorbonne (Paris 1).
    • Handle: RePEc:mse:wpsorb:r04030
    as

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    File URL: http://mse.univ-paris1.fr/pub/mse/cahiers2004/R04030.pdf
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    References listed on IDEAS

    as
    1. Alchian, Armen A & Demsetz, Harold, 1972. "Production , Information Costs, and Economic Organization," American Economic Review, American Economic Association, vol. 62(5), pages 777-795, December.
    2. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    3. Michel Patry, 1994. "Faire ou faire faire : la perspective de l'économie des organisations," CIRANO Papers 94c-01, CIRANO.
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    More about this item

    Keywords

    Industrial sector; sub-contracting; VAT; financing capacity; tax recovery;
    All these keywords.

    JEL classification:

    • D2 - Microeconomics - - Production and Organizations
    • E2 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • L2 - Industrial Organization - - Firm Objectives, Organization, and Behavior
    • L6 - Industrial Organization - - Industry Studies: Manufacturing

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