Lundi 13 Novembre 2023
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.
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.
Sur le même sujet
English Articles - Committee for the evaluation of capital tax reforms - Second report
Note d'analyse - Quelle taxation du capital, avant et après la réforme de 2018 ?
English Articles - Opinion of the evaluation committee on capital tax reforms