Entrepreneurs are taxed twice: through corporation tax on the companies they own and through personal income tax.
INTERTAX: the taxation of entrepreneurs in respect of their businesses and their income
Project Status
Ongoing
Context
Presentation
This project aims to gain a more detailed understanding of who these entrepreneurs are, what trade-offs they make when choosing which of these two tax regimes to opt for, and how they respond to tax reforms targeting their businesses or their income.
Research Team
This project is led by the pole Firms.
Partners
This project is funded by the French National Research Agency (ANR-24-CE26-6505)