| Titre | La rémunération des dirigeants d'entreprise | |
|---|---|---|
| Auteur | Laurent Di Carlo, Jean-Noël Caubet-Hilloutou, Benoît Bretel | |
 |
Revue | Economie et prévision |
| Numéro | no 110-111, 1993/4-5 Fiscalité et redistribution | |
| Rubrique / Thématique | Notes |
|
| Page | 213-224 | |
| Résumé anglais |
The Remuneration of Corporate Heads,
by Benoît Bretel, Jean-Noël Caubet-Hilloutou and Laurent Di Carlo.
The main aim of the article is to answer an essential question in the debate on the neutrality of taxes and social security contributions. The issue is to find whether it is in an unincorporated enterprise's interest to form a company and, if so, whether the incentive is for the entrepreneur to be remunerated in the form of a salary or dividends. An evaluation is therefore made of the net level of remuneration that a corporate head can eventually draw from the gross profit generated by the company once he has paid all the various taxes and social security contributions due. Source : Éditeur (via Persée) |
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| Article en ligne | http://www.persee.fr/web/revues/home/prescript/article/ecop_0249-4744_1993_num_110_4_5645 |
