Théorie du financement des entreprises et évolution de la fiscalité française

Michel Levasseur and Jean-Louis Olivaux

Revue Économique, 1981, vol. 32, issue 3, 490-512

Abstract: [fre] La fiscalité affecte-t-elle les choix de l'entreprise en matière de financement. Cet article expose une contribution théorique en la matière. Il est piquant de constater que l'évolution de la réglementation s'est effectuée en France dans un seul sens : de plus en plus favorable à l'endettement. [eng] Theory of capital structure. and the evolution of the french tax system. Michel Levasseur, Jean-Louis Olivaux. The interest of this paper is to examine the influence of fiscality in the choices in financing that a firm has to make. The authors propose a theoretical study of the problem. It is, nevertheless, interesting to remark that, in France, the legal environment has become increasingly more and more favorable to endebtment.

Date: 1981
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