Current tax regimes are no longer sufficient to cover state expenditures because they are no longer suitable for our times. In the last two decades, the globalization of the economy and the development of the Internet have completely changed the situation.
Countries are now competing with each other to attract multinationals, so the corporate tax is disappearing. The better-off now succeed in removing a major part of their wealth from the tax authorities, either in the dubious circuit of tax havens or in seemingly more respectable charitable foundations. The exponential growth of electronic commerce also deprives governments of large sales taxes.
Résumé
Critiques
“The essayist painstakingly scrutinizes the legislative amendments, the decisions of the courts, the behavior of very large companies as well as the major statistics compiled by international organizations. His statement is bleak and worrisome: the state in the advanced economies loses its power of taxation, leaving the full burden of its responsibilities on the shoulders of taxpayers, with the notable exception of the very rich who manage to escape the influence of the tax authorities. ”
LA PRESSE, Rudy Le Cours, Réimposer le pouvoir fiscal, 15 march 2011
“In a clever way, Alepin also shows that the phenomena of tax havens, e-commerce (“the tax haven for retail”) and private and public charitable foundations (which enjoy significant tax privileges and have little accountability) threaten public finances, political stability and, ultimately, democracy. In 2004, Alepin signed These rich who do not pay taxes (Meridien). His recent essay, austere, continues in the same vein, offering us the instruments of a real fiscal lucidity. ”
LE DEVOIR. Louis Cornellier, La Crise comme occasion et comme obstacle, 26 feb. 2011
“It’s an informative book, which raises important questions that should provoke discussion.“
“In her latest book, La Crise qui vient, the committed tax expert demonstrates, with figures and examples, that if nothing is done, multinationals will no longer pay one penny of tax,” shopping “. from one country to another and by multiplying the tips to avoid going to the checkout. ”
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Mathieu Turbide, Ces riches qui ne paient toujours pas d’impôts, 11 feb. 2011
The tax crisis that is coming - Brigitte Alepin The tax crisis that is coming
