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

Author

Listed:
  • Pierre Courtioux

    (De Vinci Higher Education (DVRC) et Centre d'Economie de la Sorbonne)

  • François Metivier

    (Université Paris Cité et IPGP)

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

Suggested Citation

  • Pierre Courtioux & François Metivier, 2025. "Conditionnalité du crédit d'impôt reherche à un critère de versement de dividendes : un exercice de microsimulation," Documents de travail du Centre d'Economie de la Sorbonne 25016, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
    • Handle: RePEc:mse:cesdoc:25016
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    Keywords

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    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • O30 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - General
    • O38 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Government Policy

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