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Les paradis fiscaux : de la corruption au développement

Author

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  • Éric Vernier

    (LEM - Lille économie management - UMR 9221 - UA - Université d'Artois - UCL - Université catholique de Lille - Université de Lille - CNRS - Centre National de la Recherche Scientifique)

  • L’hocine Houanti

    (Métis Lab EM Normandie - EM Normandie - École de Management de Normandie)

  • Matthieu Chevallier

Abstract

Numerous studies have shown that in the extractive industries, multinationals seek to avoid taxes, thus depriving the countries involved of substantial means. These arrangements are based on legal constructions, but also illegal ones. It therefore seems that tax havens play a decisive role in these practices. We interviewed experts to better understand this process.

Suggested Citation

  • Éric Vernier & L’hocine Houanti & Matthieu Chevallier, 2021. "Les paradis fiscaux : de la corruption au développement," Post-Print hal-03603933, HAL.
    • Handle: RePEc:hal:journl:hal-03603933
    DOI: 10.3917/ris.122.0021
    as

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