L’impact de l’augmentation de l’impôt sur les sociétés sur les grandes entreprises – Le CASD

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l'augmentation de l'impôt sur les sociétés sur les grandes entreprises</div> </div> </div> <div id="primary" class="content-area"> <main id="main" class="site-main" role="main"> <div class="container"> <div class="row"> <div class="col-xs-12 col-sm-3 col-md-3 col_arbo"> <div class="arbo_pages"> <ul class="nav navbar-nav"> <li class=""> <a href="#relatedSource" class="js-scroll"> Données mises à disposition via le CASD </a> </li> <li class=""> <a href="#relatedPublications" class="js-scroll"> Publications </a> </li> </ul> </div> </div> <div class="col-xs-12 col-sm-9 col-md-9 col_navcontent"> <article id="post-17957" class="post-17957 project type-project status-publish hentry"> <a href="https://www.casd.eu/projets-developpes-sur-le-casd/" class="return_liste btn btn-primary"> Retour à la liste des projets </a> <header class="entry-header"> <h1 class="entry-title">L'impact de l'augmentation de l'impôt sur les sociétés sur les grandes entreprises</h1> </header> <div class="entry-thumbnail img_961"> <img src="/image-projet/?projet=IMIGREN" alt="IMIGREN" class="img-responsive" /> </div> <div class="entry-content"> L’impact de la variation de l’impôt sur les sociétés est étudié depuis longtemps par l’économie publique.Cependant, la plupart des études reposent sur des comparaisons entre pays, qui ne constituent pas une source d'identification convaincante, ou se concentre sur les petites entreprises. Ce projet se propose d’étudier la réaction des grandes entreprises et des entreprises de taille intermédiaire aux hausses de l’impôt sur les sociétés, en utilisant la contribution exceptionnelle sur l’IS en 2011-2016 comme une expérience naturelle, qui a augmenté de manière exogène le taux d’impôt sur les sociétés ayant un chiffre d’affaires supérieur à 250 millions d’euros. J'analyserai la réponse des entreprises à la contribution exceptionnelle en termes de revenus, couts et autres éléments déductibles des impôts, variables réelles (production, emploi, investissement), transfèrement de bénéfices sur différentes années, et pratiques de transfer pricing. <hr style="margin: 10px 0"> <div class="entry-author"> <b>Collège de France</b> </div> <hr style="margin: 10px 0"> <div class="entry-author"> <b>Membres :</b> MIANO Armando </div> </div> <div class="clearfix"></div> <hr /> <div class="relation"> <div class="row"> <div id="relatedPublications" class="col-xs-12 related related_pub"> <div class="title">Publications</div> <div class="all_listing"> </div> <div class="signalement"> <a href="https://www.casd.eu/remontees-des-publications/?id_prj=961" class="btn btn-primary"> Indiquer une publication </a> </div> </div> <div id="relatedTheme" class="col-xs-12 related related_theme "> <div class="title">Données mises à disposition via le CASD (23)</div> <div 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L’impact de l’augmentation de l’impôt sur les sociétés sur les grandes entreprises – Le CASD – Centre d'accès Sécurisé aux Données