Faut-il mettre au barème les dividendes ?

Marie-Noëlle Lefèbvre, Etienne Lehmann (), Michaël Sicsic and Eddy Zanoutene

Revue française d'économie, 2021, vol. XXXVI, issue 1, 57-98

Abstract: 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.

Date: 2021
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