L'incidence de la fiscalité sur l'évolution des structures d'endettement des entreprises françaises

Evelyne Poincelot
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Evelyne Poincelot: LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique

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Abstract: The principal purpose of this paper is to determine the incidence of the corporate income taxes which explains directly or indirectly (with an incidence on the traditional variables of the determination of capital structures) the global evolution of capital structures of french firms over the period 1988 and 1998. We provide too the possible reason which justifies why some firms have an evolution of capital structure in the opposite direction or in attenuated way in comparison with the general tendency.

Keywords: fiscalité; structure de financement; corporate income taxes; capital structure (search for similar items in EconPapers)
Date: 2003
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Published in Revue Sciences de Gestion, 2003, 38, pp.51-73

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00008680

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