Les économistes et l'évitement fiscal
type: Dataset
description: With the intensification of the constraints on government finances caused by the crisis, tax avoidance has become an important stake of public policies. Public economics of taxation fails to integrate the dimensions of avoidance in the search for optimal taxation. In fact the purely microeconomic foundations of optimal taxation do not allow the integration of the coercive dimension of taxation, the study of all the costs due to taxation and a correct representation of behaviors in the case of tax evasion. New developments founded on new hypothesis permit new generation of researches to emerge and lead to a set of recommendations in the field of anti-fraud tax policy. Nevertheless in the case of firm avoidance, especially transnational companies with many subsidiaries, the progress are weak.
issued: 2026-05-05T17:43:52.190800
language: fr
modified: 2026-05-05T17:43:52.190804
contact point: Organization
  fn: CCSD
keyword: cout-defficience
keyword: efficiency-costs
keyword: evitement-fiscal
keyword: fraud
keyword: fraude
keyword: infoeu-reposemanticsarticle
keyword: journal-articles
keyword: optimal-taxation
keyword: shsecohumanities-and-social-scienceseconomics-and-finance
keyword: tax-avoidance
keyword: taxation-optimale
landing page: 0762-4077

Les économistes et l'évitement fiscal
type: Distribution
format: HTML
issued: 2026-05-05T17:43:52.197217
modified: 2026-05-05T17:43:52.177922
access URL: https://hal.science/hal-00971359

test_moissonnage_selune
type: Agent