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Faut-il mettre au barème les dividendes ?

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  • Marie-Noëlle Lefèbvre
  • Étienne Lehmann
  • Michaël Sicsic
  • Eddy Zanoutène

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.

Suggested Citation

  • Marie-Noëlle Lefèbvre & Étienne Lehmann & Michaël Sicsic & Eddy Zanoutène, 2021. "Faut-il mettre au barème les dividendes ?," Revue française d'économie, Presses de Sciences-Po, vol. 0(1), pages 57-98.
    • Handle: RePEc:cai:rferfe:rfe_211_0057
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