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Forecasting Corporation Tax Revenues in France

In: Tax Modelling for Economies in Transition

Author

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  • Jean-Luc Schneider

Abstract

At one time it would probably have been exaggerating to talk about a tax simulation model for forecasting the French corporation tax, since—until recently—revenue from this tax was forecast through a linear extrapolation from the previous year using macroeconomic forecasts for company income as a base. Inasmuch as the correlation coefficients for the various magnitudes were estimated correctly, this method could be considered satisfactory as long as the structure of corporation tax remained stable. However since 1986 the corporation tax system has been extensively reformed, with a gradual reduction of the rate (from 50 to 33.3 per cent), the introduction of split rates for distributed and retained profits (between 1989 and 1991), and changes in the treatment of capital gains and the scheme of quarterly part payments.

Suggested Citation

  • Jean-Luc Schneider, 1998. "Forecasting Corporation Tax Revenues in France," Palgrave Macmillan Books, in: Paul Bernd Spahn & Mark Pearson (ed.), Tax Modelling for Economies in Transition, chapter 14, pages 221-235, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-14109-8_14
    DOI: 10.1007/978-1-349-14109-8_14
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