Report

Committee for the evaluation of capital tax reforms - Final report - Committee's opinion

The committee for the evaluation of capital tax reforms publishes its fourth and final report, and presents the findings of two new studies – commissioned by France Stratégie for the committee – focusing on the effects of the ISF cap, and on an ex-post evaluation of the 2018 reforms concerning reinvestment behaviors as well as business creations.

Published on : 16/10/2023

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1 minute

The report details the committee's work on various aspects:

  • France's positioning in international comparison regarding capital taxation;
  • The evolution of departures abroad / returns of taxpayers subject to the IFI;
  • The budgetary balance of the 2018 reforms;
  • The limits of the ISAF in terms of progressivity;
  • The impact of these reforms on the real economy.

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Committee for the evaluation of capital tax reforms - Final report - Committee's opinion

Read the Committee's opinion (in english) PDF - 364.9 Ko

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