Taxation and its negative impact on business investment activities

Gabriel A. Giménez Roche, November 2015

In its latest study, the Institut économique Molinari shows that corporate taxation continues to slow down economic recovery in France despite the CICE, a programme meant to encourage competitiveness and employment. The first half of 2015 saw a 48% drop in corporate income tax revenue. The decline is much sharper than the anticipated rebates. This suggests that the broadening of the tax base expected under the rebate programme is not really occurring and that economic recovery is slow in coming.

> Download the full report in English
> Download the full report in French

EPICENTER publications and contributions from our member think tanks are designed to promote the discussion of economic issues and the role of markets in solving economic and social problems. As with all EPICENTER publications, the views expressed here are those of the author and not EPICENTER or its member think tanks (which have no corporate view).


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