Internal Seminar: Eddy Zanoutene
CY Cergy Paris Université 33 boulevard du Port, Cergy-Pontoise, FranceTitle: Distortions for Nothing - Optimal Taxation of (Un)distributed Profits Abstract: We study the optimal taxation of corporate and dividend income when entrepreneurs can use retained earnings to reduce their tax burden. We show that eliminating dividend taxes while increasing the corporate income tax (CIT) to keep investment unchanged raises total tax revenue. Our simulations […]
