Solidarity tax on wealth is removed in 2018. This major tax reform is supposed to promote investment, economic growth and employment. The socio-economic analysis does not validate the negative effects attributed to this tax, nor the positive effects associated with its removal. The taxation of wealth is not just an economic and fiscal question. It also has effects on the distribution of power and the political organization
International audienceIncome tax reform is central to the French 2013 Budget. The goal is to increas...
On se propose d’analyser l’impact de la progressivité de l’impôt sur le revenu et sur les succession...
Ce rapport vise à évaluer la réforme de la fiscalité locale accompagnant la suppression de la taxe d...
International audienceL’année 2018 se caractérise par la suppression de l’impôt de solidarité sur la...
Depuis son institution en 1989, et après une première suppression de deux ans, l'Impôt de Solidarité...
L’étude montre que les notions de solidarité et d’impôt sont étroitement liées. La solidarité est le...
Numerous social spending and tax reforms were decided during the 2017–2022 French presidential term....
Tax reform is a major subject of current debates on the French economy. Yet, such a reform could hav...
This final report will be focus on the consequences of the last French tax reform about the wealth t...
The authors use two general-equilibrium models to assess the quantitative and dynamic impact of “ so...
Actual ways of financing social expenditures through payroll taxes in France is often considered as ...
Reposant sur l’analyse sociologique de quarante-neuf entretiens qualitatifs auprès de contribuables ...
National audienceThe anti-tax argument has coalesced in recent years on the issue of tax exile consi...
Joye Jean-François. La taxation des plus-values «tombées du ciel» et la légitimité de la non-indemni...
Reforming Social Tax Cuts on Low Wages Theoretically, social tax cuts on low wages have strong effec...
International audienceIncome tax reform is central to the French 2013 Budget. The goal is to increas...
On se propose d’analyser l’impact de la progressivité de l’impôt sur le revenu et sur les succession...
Ce rapport vise à évaluer la réforme de la fiscalité locale accompagnant la suppression de la taxe d...
International audienceL’année 2018 se caractérise par la suppression de l’impôt de solidarité sur la...
Depuis son institution en 1989, et après une première suppression de deux ans, l'Impôt de Solidarité...
L’étude montre que les notions de solidarité et d’impôt sont étroitement liées. La solidarité est le...
Numerous social spending and tax reforms were decided during the 2017–2022 French presidential term....
Tax reform is a major subject of current debates on the French economy. Yet, such a reform could hav...
This final report will be focus on the consequences of the last French tax reform about the wealth t...
The authors use two general-equilibrium models to assess the quantitative and dynamic impact of “ so...
Actual ways of financing social expenditures through payroll taxes in France is often considered as ...
Reposant sur l’analyse sociologique de quarante-neuf entretiens qualitatifs auprès de contribuables ...
National audienceThe anti-tax argument has coalesced in recent years on the issue of tax exile consi...
Joye Jean-François. La taxation des plus-values «tombées du ciel» et la légitimité de la non-indemni...
Reforming Social Tax Cuts on Low Wages Theoretically, social tax cuts on low wages have strong effec...
International audienceIncome tax reform is central to the French 2013 Budget. The goal is to increas...
On se propose d’analyser l’impact de la progressivité de l’impôt sur le revenu et sur les succession...
Ce rapport vise à évaluer la réforme de la fiscalité locale accompagnant la suppression de la taxe d...