Michael P. Devereux edit

Professeur d'économie à l'université de Warwick (Royaume-Uni) Site personnel de l'auteur Écrivez à Michael P. Devereux
  • July 5, 2006

    Fiscalité des entreprises : sortir de la complexité

    Tous les Etats cherchent à taxer les profits des entreprises, mais ils sont alors confrontés à deux problèmes au moins.

  • June 28, 2006

    Taxing profit is arbitrary and complex: let’s reduce the complexity

    All governments seek to tax profit earned by companies. But they face at least two problems in doing so. Conventional wisdom says that governments have to compete with each other to attract scarce investment by multinational companies, and that such competition must inevitably lead to lower (and eventually zero) corporate tax rates. -->Evidence on whether this is really happening is mixed and corporation tax revenues have been buoyant in the last 10 years. So reports of the death of corporation tax are premature, to say the least. Yet governments do face a rather different problem in taxing company profit: where is profit located? This might have seemed an easy enough question to answer before our economies became globalised - and it still may seem fairly easy for many companies. But it is far from obvious for the large multinational companies which pay most corporation tax.