| Titre | Analyse comparée des fiscalités européennes sur les entreprises : une simulation sur données individuelles | |
|---|---|---|
| Auteur | Philippe Redondo, Pierre-Yves Letournel, Philippe Girard, Jean-Noël Caubet-Hilloutou | |
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Revue | Economie et prévision |
| Numéro | no 98, 1991/2 Etudes de la fiscalité | |
| Rubrique / Thématique | Etudes de la fiscalité |
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| Page | 69-82 | |
| Résumé anglais |
Comparative Analysis of Corporate Tax Laws in European Countries : A Simulation Run Using Individual Data,
by Jean-Noêl Caubet-Hilloutou, Philippe Girard, Pierre-Yves Letournel, Philippe Redondo.
To compare corporate taxes in several European countries, this paper applies foreign tax laws to corporate accounts of French firms. The study was done on a sample of some 19,000 firms, representative of French companies. The gain or loss in tax costs borne by a French firm when taxed according to tax laws in force in other countries was correlated with structural factors (sector, size, profitability...). It seems French corporate tax laws occupy a median position, even though taxes which are not based on profit are higher here. The sizable differential there is between individual cases can probably be explained by the profitability gap that exists between firms. Source : Éditeur (via Persée) |
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| Article en ligne | http://www.persee.fr/web/revues/home/prescript/article/ecop_0249-4744_1991_num_98_2_5225 |
