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Master Thesis

Le passage de l’ISF à l’IFI : les conséquences de cette réforme

Abstract : This final report will be focus on the consequences of the last French tax reform about the wealth tax. Indeed, this new tax will take into account only the real estate, contrary to the precedent one, which took into account the real estate and the financial assets. Therefore, we will present the objectives, the advantages and the drawbacks of this tax reform. Firstly, we will have a theoretical point of view, which will be illustrated by examples of countries which had adopted the same type of tax reform. Then, this report will be focus on the consequences about the country, and, finally, the activity where i did my internship : the tax exemption.
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Master Thesis
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Submitted on : Tuesday, October 22, 2019 - 9:34:59 AM
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  • HAL Id : dumas-02281337, version 1


Alexandre Galland. Le passage de l’ISF à l’IFI : les conséquences de cette réforme. Gestion et management. 2018. ⟨dumas-02281337⟩



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