Claire Leroy (IPP): "Follow the money! Combining household and firm-level evidence to unravel the tax elasticity of dividends"
Firms and Markets Seminar Abstract: We estimate the tax elasticity of dividends using two recent French reforms: a hike in the dividend tax rate followed, five years later, by a cut. To follow the cash movements within the balance sheets of households and firms caused by these reforms, we use newly-accessible personal and corporate […]