Influence de l'impôt des sociétés sur la localisation des entreprises
Baland, Guillemine
Promoteur(s) : Jurion, Bernard
Date de soutenance : 21-aoû-2017/8-sep-2017 • URL permanente : http://hdl.handle.net/2268.2/3638
Détails
Titre : | Influence de l'impôt des sociétés sur la localisation des entreprises |
Auteur : | Baland, Guillemine |
Date de soutenance : | 21-aoû-2017/8-sep-2017 |
Promoteur(s) : | Jurion, Bernard |
Membre(s) du jury : | Jousten, Alain
Denomerenge, Jonathan |
Langue : | Français |
Nombre de pages : | 87 |
Mots-clés : | [fr] impôt des sociétés [fr] localisation des entreprises [fr] concurrence fiscale |
Discipline(s) : | Sciences économiques & de gestion > Economie internationale |
Institution(s) : | Université de Liège, Liège, Belgique |
Diplôme : | Master en sciences économiques,orientation générale, à finalité spécialisée en Economics and Finance |
Faculté : | Mémoires de la HEC-Ecole de gestion de l'Université de Liège |
Résumé
[en] Corporate tax rates have fallen substantially in the European Union during the last decades and a number of countries including Luxembourg and the United Kingdom have already announced that they will reduce again their corporate tax rate in the near future. It is thus obvious that tax competition will continue to intensify among European countries in the coming years. This arises because there is increasing pressure on governments to attract new investment and companies. Nevertheless, this competition is not without consequence.
In this context, this dissertation will examine the effects of corporate taxation on the location decisions of firms.
For this purpose, we will first analyse the evolution of corporate tax rates in Belgium and in the European Union.
After, in the second chapter, we will identify locational factors regarded as important by companies when deciding where to locate.
The third chapter will analyse in depth the impact of corporate taxation on the location of firms and profits.
Lastly, we will see whether tax competition is a real problem and if there exist arguments for some tax harmonization. We will also have a look at the strategy adopted by the European Union in order to deal with tax competition.
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