Faut-il mettre au barème les dividendes ?

Lefèbvre, Marie-Noëlle; Lehmann, Étienne; Sicsic, Michaël; Zanoutène, Eddy

doi:10.3917/rfe.211.0057

Cited by 5 publications

(4 citation statements)

References 16 publications

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“…First, Boissel and Matray (2020) and Lefèbvre et al. (2021) show that there was no income‐shifting behaviour following capital reforms implemented in France during our period of interest. Secondly, this study does not focus on top incomes, while capital income and income‐shifting only begin to be important for very high incomes.…”

Section: Legislation and Reforms Usedmentioning

confidence: 78%

Does labour income react more to income tax or means‐tested benefits reforms?

Sicsic

2022

Fiscal Studies

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I provide estimates of compensated elasticities of labour income with respect to the marginal net‐of‐tax rate on the 2006–15 period for France, exploiting not only income tax reforms but also means‐tested benefits reforms. I use semi‐parametric graphical evidence and a classic two‐stage least‐squares estimation applied to a rich data set including both financial and socio‐demographic variables. I obtain an estimated compensated elasticity on the intensive margin around 0.2–0.3 in response to income tax reforms, and around 0.1 in response to in‐work benefit reforms, while I found no statistically significant response to family allowance reforms. I show that the difference between elasticities contradicts the theoretical prediction of the classical labour supply model. These asymmetric responses are very robust to a large number of robustness checks. The most plausible explanation is that income tax reforms are more salient and better perceived than benefit reforms. I also highlight an average compensated elasticity of 0.1 for all transfers on the intensive margin and provide heterogeneous elasticities depending on types of people, which could be used for optimal tax analyses.

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Section: Legislation and Reforms Usedmentioning

confidence: 78%

Does labour income react more to income tax or means‐tested benefits reforms?

Sicsic

2022

Fiscal Studies

Self Cite

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“…has been done in other papers(Ben Jelloul et al (2019),Lefebvre et al (2021) andBoissel and Matray (2022) andBach et al (2021)). By restricting themselves to more specific populations and only to dividends, 34 these papers also refuted income-shifting in France, highlighting a slight negative effect of the reform on labor income.…”

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confidence: 72%

“…Moreover, two of these papers(Ben Jelloul et al (2019) andLefebvre et al (2021)) consider as a treatment group the taxpayers that declared dividends to the PFL. This leads to the common trend test being accepted more easily.…”

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confidence: 99%