Publications

This report attempts to draw the first fiscal lessons from a crisis that has not yet come to an end. The Covid-19 pandemic, which broke out in China at the end of 2019 before spreading to the rest of the world, continues to take its toll on economies and societies. Although it is on its way out, thi...

Eight years after publishing a report entitled “Household Wealth” (2009), the Council of Mandatory Contributions focused its research in 2017 on the taxation of household capital. This study focuses on all taxes and social contributions levied on holdings, financial income and the transfer of elemen...

In an economic environment where capital, companies and high-skilled individuals are mobile, multinational firms are looking for tax optimisation and there is fierce tax competition between countries to attract companies, deeper European integration and the combating of tax avoidance and optimisatio...