First of all, thanks for those interesting links and keeping this blog.
The study on the tax avoidance dates back to 1985 if I’m not missing anything. Do you believe this still applies to current information technology companies ? As an academic doing research, do you have insights on how those trends are affected by IT ?
It would interesting to find more recent links to support this claim. Especially since there’s an election happening next week !
Bonjour Daniel,
First of all, thanks for those interesting links and keeping this blog.
The study on the tax avoidance dates back to 1985 if I’m not missing anything. Do you believe this still applies to current information technology companies ? As an academic doing research, do you have insights on how those trends are affected by IT ?
It would interesting to find more recent links to support this claim. Especially since there’s an election happening next week !
Merci encore !
Karl
Tax credits tend to be abused by large firms and they are not so useful to small firms… E.g., see
https://link.springer.com/article/10.1007/s11187-014-9569-1