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Le paradoxe du prélèvement libératoire sur les dividendes

Author

Listed:
  • Caroline Marie-Jeanne

    (GRANEM - Groupe de Recherche Angevin en Economie et Management - UA - Université d'Angers - AGROCAMPUS OUEST - Institut National de l'Horticulture et du Paysage)

Abstract

Since January 2008, individuals have the opportunity to be taxed at 18 percent by levy at source on share dividends. At first sight, it seems more attractive for shareholders taxed at 30 or 40 percent on personal income. But paradoxically, this paper demonstrates that levy at source is profitable only for shareholders taxed at 40 percent on income and receiving more than € 39 400 of dividends a year for a couple.

Suggested Citation

  • Caroline Marie-Jeanne, 2008. "Le paradoxe du prélèvement libératoire sur les dividendes," Post-Print hal-02043533, HAL.
    • Handle: RePEc:hal:journl:hal-02043533
    Note: View the original document on HAL open archive server: https://hal.science/hal-02043533
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    File URL: https://hal.science/hal-02043533/document
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    References listed on IDEAS

    as
    1. Guillaume Allègre & Gérard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l'impôt sur le revenu et de la CSG ?," Revue de l'OFCE, Presses de Sciences-Po, vol. 101(2), pages 269-314.
    2. repec:hal:wpspec:info:hdl:2441/1201 is not listed on IDEAS
    3. repec:dau:papers:123456789/5510 is not listed on IDEAS
    4. repec:hal:spmain:info:hdl:2441/1201 is not listed on IDEAS
    5. repec:hal:spmain:info:hdl:2441/3972 is not listed on IDEAS
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