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Paradis fiscaux, la déloyauté des pays complices

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  • Jacques Fontanel

    (CESICE - Centre d'études sur la sécurité internationale et les coopérations européennes - IEPG - Sciences Po Grenoble - Institut d'études politiques de Grenoble - UGA [2016-2019] - Université Grenoble Alpes [2016-2019])

Abstract

Tax havens have often been analysed as wealth-protecting areas for high-income earners who want to evade taxes or who want to build "precautionary savings". In fact, large multinational corporations are very fond of these investments that allows them to significantly increase their freedom of action and the income of their managers. Tax havens are often specialized and they are not only found in exotic territories. The United Kingdom, Switzerland, the Netherlands and Ireland also organize their taxes to attract the headquarters of multinational companies. The OECD or the EU have several lists of tax havens, but these lists are partial and partial. The sums invested are considerable and they reduce the financing of public goods and increase inequalities of wealth and income. Tax optimization and tax evasion must be subject to controls by international public authorities, in order to prevent neighbouring countries from engaging in strategies to enrich some by impoverishing others (beggar-thy-neighbour).

Suggested Citation

  • Jacques Fontanel, 2016. "Paradis fiscaux, la déloyauté des pays complices," Working Papers hal-02196646, HAL.
    • Handle: RePEc:hal:wpaper:hal-02196646
    Note: View the original document on HAL open archive server: https://hal.univ-grenoble-alpes.fr/hal-02196646
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    References listed on IDEAS

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    1. Ernesto Crivelli & Ruud De Mooij & Michael Keen, 2016. "Base Erosion, Profit Shifting and Developing Countries," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(3), pages 268-301, September.
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