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Suppression de l'avoir fiscal : faut-il reconstituer son portefeuille ?

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

Cet article a pour objet de déterminer l'impact financier du nouveau système fiscal pour les investisseurs. Après avoir présenté brièvement les motifs de la réforme dans une première partie, nous analyserons le contenu de la nouvelle loi dans une deuxième partie afin d'élaborer un modèle dans la troisième partie. Son objectif est de mettre en évidence les cas dans lesquels le changement de dispositif génère une perte financière pour l'actionnaire et la quantifier. A la lumière de cette étude, il pourra alors reconstituer, à bon escient, son portefeuille en cherchant à maximiser ses revenus après impôt.

Suggested Citation

  • Caroline Marie-Jeanne, 2005. "Suppression de l'avoir fiscal : faut-il reconstituer son portefeuille ?," Post-Print hal-02801162, HAL.
  • Handle: RePEc:hal:journl:hal-02801162
    as

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