Publications

“For the maintenance of the public force, and for administrative expenses, a general tax is indispensable; it must be equally distributed among all citizens, in proportion to their ability to pay” (Article 13 of the French Declaration of Human and Civil Rights of 26 August 1789). Together with equal...

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...