USA : comment baisser l'impôt sur les sociétés

BERKELEY –Parmi les pays avancés, les USA détiennent le record du taux d'impôt sur les sociétés. Si l'on tient compte des déductions et crédits d'impôt, le taux marginal réel de cette taxe reste l'un des plus élevés de la planète.

Dans un monde où le capital se déplace très facilement, le taux d'impôt sur les sociétés est un facteur important, car les décisions des entreprises sur comment et où investir dépendent de plus en plus des différences de taux d'imposition entre pays. Le taux appliqué aux USA pousse les entreprises américaines à délocaliser leurs investissements, leur production et leurs emplois et n'incite pas les entreprises étrangères à s'installer aux USA, synonymes de moins de croissance, moins d'emplois, moins de gains de productivité et de salaires réels plus faibles.

On croit généralement que le fardeau de l'impôt sur les sociétés pèse essentiellement sur les détenteurs du capital sous la forme d'une baisse des bénéfices. Mais alors que le capital est de plus en plus mobile, ce sont les travailleurs relativement moins mobiles qui supportent une grande partie du poids de l'impôt sous la forme de salaires plus faibles et d'une baisse de l'emploi. C'est pourquoi un peu partout dans le monde l'impôt sur les sociétés est à la baisse. La "course vers le bas" qui en résulte traduit une concurrence mondiale de plus en plus vive pour le capital et le savoir-faire technologique afin de soutenir les emplois et les salaires locaux.

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