Latest publications
Redistribution, innovation, combatting climate change
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...View publication11 Document
COUNCIL OF MANDATORY CONTRIBUTIONSEnvironmental taxation in the face of the climate emergency
Almost fifteen years after publication of the Conseil des Impôts (Tax Council) report "Fiscalité et environnement" (Taxation and the Environment –2005), its successor, the Conseil des Prélèvements Obligatoires (CPO – Council of Mandatory Contributions) decided to return to the subject of environment...View publication11 Document
COUNCIL OF MANDATORY CONTRIBUTIONSMandatory levies on household capital
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...View publication11 Document
COUNCIL OF MANDATORY CONTRIBUTIONSAdapting corporate tax to an open economy
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...View publication11 Document
COUNCIL OF MANDATORY CONTRIBUTIONS
