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Publié le
Lundi 13 Novembre 2023
The committee for the evaluation of capital tax reforms publishes its fourth and final report, and presents the findings of two new studies – commissioned by France Stratégie for the committee – focusing on the effects of the ISF cap, and on an ex-post evaluation of the 2018 reforms concerning reinvestment behaviors as well as business creations.
Evaluation fiscalité du capital - 4e rapport - Image principale

Read the Committe's opinion

The report details the committee's work on various aspects:

  • France's positioning in international comparison regarding capital taxation;
  • The evolution of departures abroad / returns of taxpayers subject to the IFI;
  • The budgetary balance of the 2018 reforms;
  • The limits of the ISAF in terms of progressivity;
  • The impact of these reforms on the real economy.

Read the full document in french


Cédric Audenis 2 - Equipe
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Direction Générale
Ruben Fotso - ECO - Chef de projet
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