期刊名称：Cahiers de la Maison des Sciences Economiques
出版年度：2002
卷号：1
出版社：Centre d'Economie de la Sorbonne
摘要：For several years, there has been an important increase in sub-contracting. Thereupon, it seemed necessary to ask the question of whether their respective outsourcing stratégies might be related to their attitude towards taxation, notably with regard to VAT recovery. May VAT contribute to a deliberate and massive destruction of industrial employment ?.
