89 results for: budget
IPP Report n°21 - March 2019
The heterogeneity of implicit corporate tax rates in France: descriptive findings and explanatory factors
IPP Policy brief n°36 - October 2018
What effects to expect from the conversion of the competitiveness and employment tax credit (CICE) into employer contribution reductions?
IPP Policy Brief n°32 - May 2018
Who benefited from the July 2009 sit-down restaurant value-added tax cuts?
(IPP Policy brief n°32) Who benefited from the July 2009 sit-down restaurant value-added tax cuts?
In July 2009, the Value-Added Tax (VAT) rate on sit-down restaurants was cut from 19.6% to 5.5%. At the time, a substantial number of restaurant owners signed the so-called Contrat d’avenir committing to sharing the windfalls from the VAT reduction equally among consumers, workers and themselves…
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