Le paradoxe du prélèvement libératoire sur les dividendes

Caroline Marie-Jeanne ()
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Caroline Marie-Jeanne: GRANEM - Groupe de Recherche Angevin en Economie et Management - UA - Université d'Angers - AGROCAMPUS OUEST - Institut National de l'Horticulture et du Paysage

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Abstract: Since January 2008, individuals have the opportunity to be taxed at 18 percent by levy at source on share dividends. At first sight, it seems more attractive for shareholders taxed at 30 or 40 percent on personal income. But paradoxically, this paper demonstrates that levy at source is profitable only for shareholders taxed at 40 percent on income and receiving more than € 39 400 of dividends a year for a couple.

Keywords: dividende; impôt à la source.; prélèvement forfaitaire libératoire (search for similar items in EconPapers)
Date: 2008
Note: View the original document on HAL open archive server: https://hal.science/hal-02043533
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Published in La Revue du Financier, 2008, 169, pp.123 - 130

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02043533

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