Dépassant les solutions techniques, la mise en perspective historique que propose cet ouvrage permet de s'intéresser aux acteurs et aux formes des discours politique, juridique, sociologique destinés à légitimer, contester et réformer l'impôt

This paper analyzes the role of Thin-Capitalization rules for capital structure choice and investment decisions of multinationals. A theoretical analysis shows that the imposition of such rules tends to affect not only the leverage and the level of investment but also their tax-sensitivity. An...