Faut-il mettre au barème les dividendes ?

Marie-Noëlle Lefèbvre (), Michaël Sicsic, Eddy Zanoutene and Etienne Lehmann ()
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Marie-Noëlle Lefèbvre: CRED - Centre de Recherche en Economie et Droit - UP2 - Université Panthéon-Assas

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Abstract: Should Dividends Be Included in the Personal Income Tax Base? This paper evaluates the 2013 capital tax reform in France that included the dividends back into the personal income tax base. After an international comparison and a discussion of the main theoretical arguments, we estimate the effects of the reform using a diff-in-diff strategy. Our results suggest the reform induced a 70% cut in dividends among treated taxpayers. Moreover, these responses are not explained by income shifting from self-employed. These responses are so huge that the reform had likely reduced tax revenue. The reform would also have led to an increase in real estate assets.

Keywords: Fiscalité; des; ménages (search for similar items in EconPapers)
Date: 2021-08-02
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Published in Revue Française d'Economie, 2021, Vol. XXXVI (1), pp.57-98. ⟨10.3917/rfe.211.0057⟩

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Journal Article: Faut-il mettre au barème les dividendes ? (2021)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-03647413

DOI: 10.3917/rfe.211.0057

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