IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-02276186.html
   My bibliography  Save this paper

The relation between territoriality of corporate taxation and economy
[Les rapports et regards de la territorialité de l'IS et de l'économie]

Author

Listed:
  • Jean-Marie Monnier

    (CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique)

Abstract

The communication is mainly of a methodological nature. It aims to emphasize the role of the three main characteristics of the new capitalism in the analysis of the territorial foundations of the corporate tax. The first part is devoted to a brief presentation of the architecture of the tax system during the Fordist period, which is the result of a process of sedimentation linked to the accumulation of successive layers of devices. However, major changes resulting from the globalisation of economy have led to a gradual imbalance between tax bases and the territoriality of the tax. This misalignment has been accentuated by the emergence of the information economy and the new capitalism. This results in the deterritorialization of potentially taxable bases.

Suggested Citation

  • Jean-Marie Monnier, 2018. "The relation between territoriality of corporate taxation and economy [Les rapports et regards de la territorialité de l'IS et de l'économie]," Post-Print hal-02276186, HAL.
    • Handle: RePEc:hal:journl:hal-02276186
    Note: View the original document on HAL open archive server: https://hal.science/hal-02276186
    as

    Download full text from publisher

    File URL: https://hal.science/hal-02276186/document
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Tax system; Corporate tax; Taxable base; New capitalism; Système fiscal; Impôt sur les sociétés; Assiette imposable; Nouveau capitalisme;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-02276186. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.