Evaluation of capital tax reforms – Effects on business start-ups, expatriation and savings flows

Three years after initial work, the IPP is publishing two new assessments of the 2017 reforms that led to the introduction of the single flat-rate tax (prélèvement forfaitaire unique – PFU), the replacement of the solidarity wealth tax (impôt de solidarité sur la fortune – ISF) by the real estate wealth tax (impôt sur la fortune immobilière – IFI) and the reduction in corporate income tax.

This work was made possible by data matching carried out by CASD.

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