Research project PE/FI/06 (Research action PE)
The research objective is to enlighten public decision-makers in matters of corporate taxation. The State grants fiscal aids, companies develop particular financial structure. To establish the corresponding cost for the State and the gain in terms of company profitability, solvability, liquidity, and activity is the task entrusted to this research group.
The research includes two sub-projects. The first, based on a statistical analysis of a sample of companies, aims to identify the fiscal measures used and the financial structures elaborated for fiscal reasons.
The second sub-project involves a simulation based on typical behavioural assumptions, making it possible to evaluate the impact of fiscal mechanisms and of the financial structures developed by companies on public finance.
The conclusion of these two projects should lead to a diagnosis :
- what is the profile of companies using specific devices ?
- what is the overall economical-fiscal balance of legislation in this area ?
These conclusions should lead to policy proposals as to the maintenance, adjustment, or even suppression of existing legal facilities, and ideally, as to the creation of new fiscal measures.
Incitants fiscaux, montages financiers et finances publiques
A. Concepts méthodologiques et modélisation
Mignolet M. - Jacquemin, J.C. - Binon, F. ... et al. SSTC, 1996 (SP0312)
[Exhausted]
Incitants fiscaux, montages financiers et finances publiques
B. Analyse statistique de la population fiscale
Mignolet, M. - Jacquemin, J.C. - Binon, F. ... et al. SSTC, 1996 (SP0313)
[To order]
