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La sous-traitance, l'impôt et... l'emploi

Author

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  • Jean-Pierre Galavielle

    (MATISSE - Université Paris 1)

Abstract

For several years, there has been an important increase in sub-contracting. Thus, it appears indicated to suggest an empirical analysis of strategies addressed at sub-contracting, with regard to the link between tax and employment, following earlier research under the heading of " Propositions fiscales pour l'emploi "[Taxation suggested in the interest of employment"] (1997). As a first step, a multi-criteria analysis has led to the identification of five categories of industrial sectors. 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. Is sub-contracting accompanying possible niches for tax recovery? The question seems appropriate, as direct observation of taxation statistics indicates a strong progress in recovery percentages over just a few years, frequently above 100% for certain sectors. Thus, the question to be asked is as follows: May VAT contribute to a deliberate and massive destruction of industrial employment?

Suggested Citation

  • Jean-Pierre Galavielle, 2000. "La sous-traitance, l'impôt et... l'emploi," Cahiers de la Maison des Sciences Economiques r00034, Université Panthéon-Sorbonne (Paris 1).
    • Handle: RePEc:mse:wpsorb:r00034
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    File URL: https://shs.hal.science/halshs-04049738
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    References listed on IDEAS

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    1. 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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    More about this item

    Keywords

    industrial sector; sub-contracting; VAT; financing capacity; tax recovery;
    All these keywords.

    JEL classification:

    • D2 - Microeconomics - - Production and Organizations
    • E2 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • L2 - Industrial Organization - - Firm Objectives, Organization, and Behavior
    • L6 - Industrial Organization - - Industry Studies: Manufacturing

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