Pigou’s contribution to reinventing corporate tax incentives
Type de matériel :
TexteLangue : français Détails de publication : 2022.
Sujet(s) : Ressources en ligne : Abrégé : This article examines Pigou’s contribution to corporate incentive taxation in order to rethink the principles underlying it. By highlighting the external effects of different organizational structures, Pigou opened up the possibility of using organizational criteria to determine which companies should be taxed or subsidized in a given sector. While the usual interpretation of the Pigou tax simplifies his approach by reducing this tool to a means of internalizing externalities in the functioning of markets, the deepening of his ethico-political insight of tax incentives for companies could renew its objectives. JEL Codes: B20, H23, H25
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This article examines Pigou’s contribution to corporate incentive taxation in order to rethink the principles underlying it. By highlighting the external effects of different organizational structures, Pigou opened up the possibility of using organizational criteria to determine which companies should be taxed or subsidized in a given sector. While the usual interpretation of the Pigou tax simplifies his approach by reducing this tool to a means of internalizing externalities in the functioning of markets, the deepening of his ethico-political insight of tax incentives for companies could renew its objectives. JEL Codes: B20, H23, H25
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