Les déterminants fiscaux des stratégies de sous-traitance
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?.
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- Michel Patry, 1994. "Faire ou faire faire : la perspective de l'économie des organisations," CIRANO Papers 94c-01, CIRANO.
- 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.
- Armen A. Alchian & Harold Demsetz, 1971. "Production, Information Costs and Economic Organizations," UCLA Economics Working Papers 10A, UCLA Department of Economics.
- 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.
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