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Innovation financière et fiscalité

Author

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  • Bertrand Lavayssière

Abstract

Without claiming to be exhaustive this article attempts to illustrate some aspects of the relationship between finance and taxation. The subject is addressed through three viewpoints. The first one examines the relationship between fiscal decisions related to public budgets and their effects on the design or changes of financial products. The second one shows how some products are used in a creative way to optimize specific fiscal situations such as the level of profits or the amount of dividends. Finally the third viewpoint is about the creation of new markets linked to fiscal decisions, like the carbon tax. Classification JEL : G0, H31, H32, O31, Q58.

Suggested Citation

  • Bertrand Lavayssière, 2018. "Innovation financière et fiscalité," Revue d'économie financière, Association d'économie financière, vol. 0(3), pages 123-133.
    • Handle: RePEc:cai:refaef:ecofi_131_0123
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    More about this item

    JEL classification:

    • G0 - Financial Economics - - General
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • O31 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Innovation and Invention: Processes and Incentives
    • Q58 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Government Policy

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