Follow the money! Why dividends overreact to flat-tax reforms
We estimate behavioral responses to dividend taxation using recent French reforms: a rate
hike followed, five years later, by a cut. Exploiting household and firm tax data as well as …
hike followed, five years later, by a cut. Exploiting household and firm tax data as well as …
Does labour income react more to income tax or means‐tested benefits reforms?
M Sicsic - Fiscal Studies, 2022 - Wiley Online Library
I provide estimates of compensated elasticities of labour income with respect to the marginal
net‐of‐tax rate on the 2006–15 period for France, exploiting not only income tax reforms but …
net‐of‐tax rate on the 2006–15 period for France, exploiting not only income tax reforms but …
Follow the money! Combining household and firm-level evidence to unravel the tax elasticity of dividends
We estimate the tax elasticity of dividends using two recent French reforms: a hike in the
dividend tax rate followed, five years later, by a cut. To follow the cash movements within the …
dividend tax rate followed, five years later, by a cut. To follow the cash movements within the …
Évaluation d'impact de la fiscalité des dividendes
Cette étude a été commanditée par la commission des finances du Sénat afin d'apporter un
éclairage sur les impacts de la mise en place du prélèvement forfaitaire unique (PFU) en …
éclairage sur les impacts de la mise en place du prélèvement forfaitaire unique (PFU) en …
What lessons can be learned from capital income tax reforms?
The abolition of the flat-rate withholding tax (prélèvement forfaitaire libératoire–PFL) in 2013
and the introduction of the unique flat tax (prélèvement forfaitaire unique–PFU) in 2018 are …
and the introduction of the unique flat tax (prélèvement forfaitaire unique–PFU) in 2018 are …