Back to the list of publications Dividend Taxes and the Allocation of Capital: Comment Author : BACH L.BOZIO A.GUILLOUZOUIC LE CORFF A.MALGOUYRES C. Date of publication : July 2023Name : Dividend Taxes and the Allocation of Capital: CommentRéf : American Economic Review, Vol. 113, n°7, July 2023, pp. 2048-52 Link : http://10.1257/aer.20221432 Project Assessment of capital tax reforms in France Data provided through CASD (55) EEC : Continuous Labour Force Survey RP : Population Census SRCV : Statistics on Income and Living Conditions BTS-Postes : All employees databases - job position data Panel DADS : Panel for Annual Declaration of Social Data Patrimoine : Household Wealth Survey EAP : Annual production survey FARE : Annual structural statistics of companies from the ESANE scheme LIFI : Financial Links between Enterprises OFATS : Outward Foreign Affiliates Statistics FICUS : Annual structural statistics of companies from the SUSE scheme SINE : New Enterprises Information System FELIN : Sampled file of the income tax ERFS : Tax and social incomes survey MDST : Structural modifications MVC_CICE : Movement of Receivables CICE REPONSE_direction : Survey on labour relations and agreement negotiations - management representatives section CEP : Outlines of profiled enterprises Créations Entreprises : Business start-ups ACEMO-PIPA : Labour force activity and working conditions - survey on employees profit-sharing, incentive plans, savings plans and share ownership ESA-EAP : Annual sectoral survey - Annual production survey Créations Etablissements : Creation of establishments Stocks Entreprises et Etablissements : Company and establishment inventory Stocks Entreprises : Company inventory Stocks Etablissements : Establishment inventory Transferts Etablissements : Transfer of establishments SINE Auto-entrepreneur : New Enterprises Information System - Self-employment regime BIC-RS : Industrial and commercial profits - simplified scheme BIC-RN : Industrial and commercial profits - normal scheme PERIM : Tax groups scopes Enquête LIFI : Financial Links between Enterprises Survey MVC_CIR : Movement of Receivables CIR Base non salariés : Self-employed database BA : Agricultural benefits BIC-IS : Industrial and commercial profits - all schemes ISGROUPE : Tax groups of companies for corporate tax MVC_Mécenat : Movements in receivables Patronage ISF-IFI : Panel file of taxpayers subject to wealth tax and real estate wealth tax Contrib_add_IS : Additional contribution to corporate income tax DEPARTS_RETOURS : File of departures of income tax payers POTE : Income tax declarations for tax households (form 2042 and appendices) CBCR : Country by country reporting EHVP : Life History and Wealth Survey LIASSES_FISCALES_PRO : Professional tax returns TVA_annuel : Detailed VAT reporting data Déclarations_2044S : Special declarations of property income for individuals (special form 2044) ISF-IFI_long : Long panel file of taxpayers subject to the wealth tax and the real estate wealth tax TVA_mensuelles : Monthly VAT data CITRUS : Company restructuring index FICAS : ENQ NC8 : DOU NC8 : Dec_2069_rci : Credits_impots_IS : Déclarations 2065bis : + -