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HomeFiscal measures and corporate investment in France
Fiscal measures and corporate investment in France
Metadaten zur Veröffentlichung
The purpose of this paper is to assess the effect of fiscal measures on the investment decisions of French non-financial corporations. As a reference framework, we use the model developed by Eudeline et al. (2013). We extend this framework by introducing the effect of fiscal incentives on investments. We estimate the effect of a decrease in the corporate tax rate in France, which passed from 42 % in 1990 to 33.3 % nowadays and is planned to be reduced to 28 % by 2020 and to 25% in 2022. Fiscal measures are found to have a positive effect on investment, although the growth rate of economic activity and the corporate saving rate remain the main drivers of corporate investment.
- Veröffentlicht am:
- Korporative(r) Verfasser: Generaldirektion Wirtschaft und Finanzen (Europäische Kommission)
- Persönliche Verfasser: Granelli, Lucia ; Hoffmann, Susanne ; Bricongne, Jean-Charles
- Themen: Besteuerung , Wirtschaft – Finanzen
- Thema: Frankreich , Investition , Steueranreiz , Steuerpolitik , Wirtschaftsmodell
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| ISSN 2443-8022 | ISBN 978-92-79-64927-1 | DOI 10.2765/856842 | Katalognummer KC-BD-17-068-EN-N |
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Gedruckt
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| ISSN | ISBN 978-92-79-64928-8 | DOI 10.2765/116200 | Katalognummer KC-BD-17-068-EN-C |
- Released on EU Publications:
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