Conditionnalité du crédit d'impôt reherche à un critère de versement de dividendes: un exercice de microsimulation

Pierre Courtioux () and François Metivier ()
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Pierre Courtioux: De Vinci Higher Education (DVRC) et Centre d'Economie de la Sorbonne, https://sites.google.com/site/pierrecourtioux/
François Metivier: Université Paris Cité et IPGP

Documents de travail du Centre d'Economie de la Sorbonne from Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne

Abstract: Based on a microsimulation analysis over the period 2009-2019, this note presents the results of different scenarios for making the French R&D tax credit (CIR - Crédit Impôt Recherche) conditional on a dividend payment criterion. It shows that 27% of companies declaring R&D expenditure for the CIR in a given year pay dividends to their shareholders. Furthermore, 14% of companies declaring R&D expenditure eligible for the CIR increased their dividends payments in the same year. Depending on the scenario adopted, the introduction of a condition on the non-payment of dividends or the absence of an increase in payments

Keywords: R&D tax credit; dividend; microsimulation; France (search for similar items in EconPapers)
JEL-codes: H25 O30 O38 (search for similar items in EconPapers)
Pages: 10 pages
Date: 2025-06
New Economics Papers: this item is included in nep-cmp
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Persistent link: https://EconPapers.repec.org/RePEc:mse:cesdoc:25016

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