Impôt sur les sociétés et dynamisme des entreprises

Références

 

truent:unstructuredoecd/components/text/v1/text Agrawal, A., C. Rosell et T. Simcoe (2020), « Tax Credits and Small Firm R&D Spending », American Economic Journal: Economic Policy, vol. 12/2, pp. 1-21, https://doi.org/10.1257/pol.20140467.	[23]
truent:unstructuredoecd/components/text/v1/text Akcigit, U. et S. Ates (2023), « What Happened to US Business Dynamism? », Journal of Political Economy, vol. 131/8, pp. 2059-2124, https://doi.org/10.1086/724289.	[1]
truent:unstructuredoecd/components/text/v1/text Alstadsæter, A., M. Jacob et R. Michaely (2017), « Do dividend taxes affect corporate investment? », Journal of Public Economics, vol. 151, pp. 74-83, https://doi.org/10.1016/j.jpubeco.2015.05.001.	[42]
truent:unstructuredoecd/components/text/v1/text Bachas, P. et M. Soto (2021), « Corporate Taxation under Weak Enforcement », American Economic Journal: Economic Policy, vol. 13/4, pp. 36-71, https://doi.org/10.1257/POL.20180564.	[20]
truent:unstructuredoecd/components/text/v1/text Bacher, H. et M. Brülhart (2012), « Progressive taxes and firm births », International Tax and Public Finance, vol. 20/1, pp. 129-168, https://doi.org/10.1007/s10797-012-9218-z.	[9]
truent:unstructuredoecd/components/text/v1/text Bartolini, D. (2018), Firms at the productivity frontier enjoy lower effective taxation, Éditions OCDE, Paris, https://doi.org/10.1787/b102e5fc-en.	[30]
truent:unstructuredoecd/components/text/v1/text Bethmann, I., M. Jacob et M. Müller (2017), « Tax Loss Carrybacks: Investment Stimulus versus Misallocation », The Accounting Review, vol. 93/4, pp. 101-125, https://doi.org/10.2308/accr-51956.	[28]
truent:unstructuredoecd/components/text/v1/text Block, J. (2021), « Corporate income taxes and entrepreneurship », IZA World of Labor, https://doi.org/10.15185/izawol.257.v2.	[6]
truent:unstructuredoecd/components/text/v1/text Calligaris, S. et al. (2025), Some facts on business dynamism among market leaders, Éditions OCDE, Paris, https://doi.org/10.1787/c9739d6f-en.	[29]
truent:unstructuredoecd/components/text/v1/text Calvino, F., C. Criscuolo et R. Verlhac (2020), « Declining business dynamism: structural and policy determinants », OECD Science, Technology and Innovation Policy Papers, vol. 94.	[2]
truent:unstructuredoecd/components/text/v1/text Cooper, M. et M. Knittel (2010), « The implications of tax asymmetry for US corporations », National Tax Journal, vol. 63/1, pp. 33-62, https://doi.org/10.17310/NTJ.2010.1.02.	[26]
truent:unstructuredoecd/components/text/v1/text Cui, W. et al. (2025), « Corporate tax cuts for small firms: What do firms do? », Journal of Corporate Finance, vol. 91, p. 102709, https://doi.org/10.1016/j.jcorpfin.2024.102709.	[19]
truent:unstructuredoecd/components/text/v1/text Cullen, J. et R. Gordon (2007), « Taxes and entrepreneurial risk-taking: Theory and evidence for the U.S. », Journal of Public Economics, vol. 91/7-8, pp. 1479-1505, https://doi.org/10.1016/J.JPUBECO.2006.12.001.	[36]
truent:unstructuredoecd/components/text/v1/text Da Rin, M., M. Di Giacomo et A. Sembenelli (2011), « Entrepreneurship, firm entry, and the taxation of corporate income: Evidence from Europe », Journal of Public Economics, vol. 95/9-10, pp. 1048-1066, https://doi.org/10.1016/j.jpubeco.2010.06.010.	[4]
truent:unstructuredoecd/components/text/v1/text Dechezleprêtre, A. et al. (2023), « Do Tax Incentives Increase Firm Innovation? An RD Design for R&D, Patents, and Spillovers », American Economic Journal: Economic Policy, vol. 15/4, pp. 486-521, https://doi.org/10.1257/pol.20200739.	[21]
truent:unstructuredoecd/components/text/v1/text Devereux, M. et C. Fuest (2009), « Is the Corporation Tax an Effective Automatic Stabilizer? », National Tax Journal, vol. 62/3, pp. 429-437, https://doi.org/10.17310/ntj.2009.3.05.	[24]
truent:unstructuredoecd/components/text/v1/text Dobbins, L. et M. Jacob (2016), « Do corporate tax cuts increase investments? », Accounting and Business Research, vol. 46/7, pp. 731-759, https://doi.org/10.1080/00014788.2016.1192985.	[14]
truent:unstructuredoecd/components/text/v1/text Donohoe, M., H. Jang et P. Lisowsky (2022), « Competitive Externalities of Tax Cuts », Journal of Accounting Research, vol. 60/1, pp. 201-259, https://doi.org/10.1111/1475-679X.12403.	[33]
truent:unstructuredoecd/components/text/v1/text Dyrda, S. et B. Pugsley (2024), « The Rise of Pass-Throughs: an Empirical Investigation », The Economic Journal, vol. 135/665, pp. 387-403, https://doi.org/10.1093/ej/ueae062.	[3]
truent:unstructuredoecd/components/text/v1/text Egger, P., K. Erhardt et C. Keuschnigg (2020), « Heterogeneous tax sensitivity of firm-level investments », Journal of Economic Behavior & Organization, vol. 176, pp. 512-538, https://doi.org/10.1016/j.jebo.2020.05.008.	[15]
truent:unstructuredoecd/components/text/v1/text Eskandari, R. et M. Zamanian (2023), « Heterogeneous responses to corporate marginal tax rates: Evidence from small and large firms », Journal of Applied Econometrics, vol. 38/7, pp. 1018-1047, https://doi.org/10.1002/jae.3000.	[18]
truent:unstructuredoecd/components/text/v1/text Gallemore, J. et al. (2025), « Does Anti-Tax Avoidance Regulation Curb Industry Concentration? », HKU Jockey Club Enterprise Sustainability Global Research Institute Paper No. 2025/011, https://doi.org/10.2139/ssrn.5127164.	[35]
truent:unstructuredoecd/components/text/v1/text Giroud, X. et J. Rauh (2019), « State taxation and the reallocation of business activity: Evidence from establishment-level data », Journal of Political Economy, vol. 127/3, pp. 1262-1316, https://doi.org/10.1086/701357.	[8]
truent:unstructuredoecd/components/text/v1/text González Cabral, A. et al. (2023), Effective tax rates for R&D intangibles, Éditions OCDE, Paris, https://doi.org/10.1787/191dad43-en.	[32]
truent:unstructuredoecd/components/text/v1/text Guenther, D., K. Njoroge et B. Williams (2020), « Allocation of Internal Cash Flow when Firms Pay Less Tax », The Accounting Review, vol. 95/5, pp. 185-210, https://doi.org/10.2308/ACCR-52623.	[16]
truent:unstructuredoecd/components/text/v1/text Hourani, D. et al. (2023), The taxation of labour vs. capital income: A focus on high earners, Éditions OCDE, Paris, https://doi.org/10.1787/04f8d936-en.	[39]
truent:unstructuredoecd/components/text/v1/text Hourani, D. et S. Perret (2025), Taxing capital gains: Country experiences and challenges, Éditions OCDE, Paris, https://doi.org/10.1787/9e33bd2b-en.	[41]
truent:unstructuredoecd/components/text/v1/text Jacob, M. (2021), « Dividend taxes, employment, and firm productivity », Journal of Corporate Finance, vol. 69, p. 102040, https://doi.org/10.1016/j.jcorpfin.2021.102040.	[43]
truent:unstructuredoecd/components/text/v1/text Jacob, M. et M. Todtenhaupt (2023), « Withholding Taxes, Compliance Cost, and Foreign Portfolio Investment », The Accounting Review, vol. 98/2, pp. 299-327, https://doi.org/10.2308/TAR-2020-0721.	[12]
truent:unstructuredoecd/components/text/v1/text Kubick, T. et al. (2015), « Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Stock Returns », The Accounting Review, vol. 90/2, pp. 675-702, https://doi.org/10.2308/ACCR-50883.	[31]
truent:unstructuredoecd/components/text/v1/text Ljungqvist, A., L. Zhang et L. Zuo (2017), « Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking », Journal of Accounting Research, vol. 55/3, pp. 669-707, https://doi.org/10.1111/1475-679X.12157.	[25]
truent:unstructuredoecd/components/text/v1/text Milanez, A. (2017), Legal tax liability, legal remittance responsibility and tax incidence : Three dimensions of business taxation, Éditions OCDE, Paris, https://doi.org/10.1787/e7ced3ea-en.	[13]
truent:unstructuredoecd/components/text/v1/text OCDE (2023), « The Impact of R&D tax incentives: Results from the OECD microBeRD+ project », OECD Science, Technology and Industry Policy Papers, n° 159, Éditions OCDE, Paris, https://doi.org/10.1787/1937ac6b-en.	[22]
truent:unstructuredoecd/components/text/v1/text OCDE (2018), Taxation of Household Savings, Éditions OCDE, Paris, https://doi.org/10.1787/9789264289536-en.	[40]
truent:unstructuredoecd/components/text/v1/text OCDE (2015), Taxation of SMEs in OECD and G20 Countries, Éditions OCDE, Paris, https://doi.org/10.1787/9789264243507-en.	[10]
truent:unstructuredoecd/components/text/v1/text Olbert, M. (2025), « The Impact of Tax Shields on Bankruptcy Risk and Resource Allocation », Review of Accounting Studies, https://doi.org/10.2139/SSRN.3467669.	[27]
truent:unstructuredoecd/components/text/v1/text Sapollnik, I. et D. Swonder (2025), « Tax policy and business entry », Journal of Public Economics, vol. 252, p. 105537, https://doi.org/10.1016/j.jpubeco.2025.105537.	[7]
truent:unstructuredoecd/components/text/v1/text Sorbe, S. et Å. Johansson (2017), Planification fiscale internationale et investissement des entreprises, Éditions OCDE, Paris, https://doi.org/10.1787/83239540-en.	[34]
truent:unstructuredoecd/components/text/v1/text Tazhitdinova, A. (2020), « Are changes of organizational form costly? Income shifting and business entry responses to taxes », Journal of Public Economics, vol. 186, p. 104187, https://doi.org/10.1016/J.JPUBECO.2020.104187.	[37]
truent:unstructuredoecd/components/text/v1/text Venâncio, A., V. Barros et C. Raposo (2020), « Corporate taxes and high-quality entrepreneurship », Small Business Economics 2020, vol. 58/1, pp. 353-382, https://doi.org/10.1007/S11187-020-00413-0.	[5]
truent:unstructuredoecd/components/text/v1/text Zawisza, T. et al. (2024), Tax arbitrage through closely held businesses : Implications for OECD tax systems, Éditions OCDE, Paris, https://doi.org/10.1787/24b4ed4d-en.	[38]
truent:unstructuredoecd/components/text/v1/text Zwick, E. (2021), « The Costs of Corporate Tax Complexity », American Economic Journal: Economic Policy, vol. 13/2, pp. 467-500, https://doi.org/10.1257/POL.20180406.	[11]
truent:unstructuredoecd/components/text/v1/text Zwick, E. et J. Mahon (2017), « Tax Policy and Heterogeneous Investment Behavior », American Economic Review, vol. 107/1, pp. 217-48, https://doi.org/10.1257/AER.20140855.	[17]