Claire Leroy

Institut des politiques publiques (PSE)

48 boulevard Jourdan

Paris, 75014

France

  • Institut des politiques publiques (PSE)

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Follow the Money! Combining Household and Firm-Level Evidence to Unravel the Tax Elasticity of Dividends

Number of pages: 44 Posted: 16 Dec 2019
Laurent Bach, Antoine Bozio, Brice Fabre, Arthur Guillouzouic, Claire Leroy and Clément Malgouyres
ESSEC Business School - Finance Department, Paris School of Economics (PSE), Institut des politiques publiques (PSE), Institut des politiques publiques (PSE), Institut des politiques publiques (PSE) and Institut des politiques publiques (PSE)
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Abstract:

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Dividend tax; Intertemporal income shifting; Firm behavior