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Faut-il mettre au barème les dividendes ?

Author

Listed:
  • Marie-Noëlle Lefèbvre

    (CRED - Centre de Recherche en Economie et Droit - UP2 - Université Panthéon-Assas)

  • Michaël Sicsic

    (CRED - Centre de Recherche en Economie et Droit - UP2 - Université Panthéon-Assas, INSEE Paris - INSEE Paris)

  • Eddy Zanoutene

    (CRED - Centre de Recherche en Economie et Droit - UP2 - Université Panthéon-Assas)

  • Etienne Lehmann

    (CRED - Centre de Recherche en Economie et Droit - UP2 - Université Panthéon-Assas)

Abstract

Should Dividends Be Included in the Personal Income Tax Base? 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 & Michaël Sicsic & Eddy Zanoutene & Etienne Lehmann, 2021. "Faut-il mettre au barème les dividendes ?," Post-Print halshs-03647413, HAL.
    • Handle: RePEc:hal:journl:halshs-03647413
    DOI: 10.3917/rfe.211.0057
    as

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    Keywords

    Fiscalité des ménages;

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