English Articles
Publié le
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.
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