| Titre | La baisse du taux de l'impôt sur les sociétés depuis 1986 : une analyse à partir de données individuelles d'entreprises | |
|---|---|---|
| Auteur | Philippe Redondo, Philippe Girard, Jean-Noël Caubet-Hilloutou | |
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Revue | Economie et prévision |
| Numéro | no 98, 1991/2 Etudes de la fiscalité | |
| Rubrique / Thématique | Notes |
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| Page | 145-151 | |
| Résumé anglais |
The Cut in the Corporate Income Tax Rate since 1986 : An Analysis on the basis of Individual Corporate Data,
by Jean- Noel Caubet-Hilloutou, Philippe Girard, Philippe Redondo.
The cut in the corporate tax rate, introduced in 1986, made it possible to reduce costs borne by companies under this item by 25%. Before 1989, as there was one single rate for this tax, this cut had had no redistributive effect. Since that time, two different rates have been set on the basis of whether profits are distributed or kept by the firms. This duality in rates alters the very nature of the basis of tax assessment, now the result of two elements independent of one another (at least on a short-term basis), taxable profit and dividends. This amendment resulted in redistribution, favourable for the industry and trade sectors, as well as for medium-sized firms, but unfavourable for financial establishments and big firms. Source : Éditeur (via Persée) |
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| Article en ligne | http://www.persee.fr/web/revues/home/prescript/article/ecop_0249-4744_1991_num_98_2_5233 |
