{"id":30472,"date":"2020-11-09T18:27:44","date_gmt":"2020-11-09T17:27:44","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=30472"},"modified":"2025-03-03T11:57:43","modified_gmt":"2025-03-03T10:57:43","slug":"evaluation-des-reformes-de-la-fiscalite-du-capital","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/evaluation-des-reformes-de-la-fiscalite-du-capital\/","title":{"rendered":"\u00c9valuation des r\u00e9formes de la fiscalit\u00e9 du capital"},"content":{"rendered":"<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, revient dans cet article sur <strong>la <\/strong><strong>seconde<\/strong><strong> \u00e9valuation des r\u00e9formes de la fiscalit\u00e9 du capital initi\u00e9es en 2017. <\/strong>Le premier bilan avait \u00e9t\u00e9 publi\u00e9 le 1er Octobre 2019 par France Strat\u00e9gies.<\/p>\n<p>France Strat\u00e9gies est un organisme d\u2019expertise et d\u2019analyse prospective, plac\u00e9 sous l\u2019\u00e9gide du Premier ministre. Ce \u201cThink tank\u201d formule des recommandations, publie des rapports et des notes d\u2019analyse\u00a0 sur les grands sujets sociaux, \u00e9conomiques et environnementaux. France Strat\u00e9gies contribue \u00e9galement \u00e0 l\u2019\u00e9valuation des politiques publiques. (Voir notre article <a href=\"https:\/\/valoxy.org\/blog\/une-premiere-evaluation-des-reformes-de-la-fiscalite-du-capital\/\">Une premi\u00e8re \u00e9valuation des r\u00e9formes de la fiscalit\u00e9 du capital<\/a>)<\/p>\n<h2><strong><div class=\"encadre-style\">\u00a0 Rappel<\/strong><\/h2>\n<p>Le comit\u00e9 d\u2019\u00e9valuation des r\u00e9formes de la fiscalit\u00e9 du capital a \u00e9t\u00e9 install\u00e9 en d\u00e9cembre 2018, c\u2019est-\u00e0-dire un an apr\u00e8s le d\u00e9but d\u2019un profond bouleversement de la fiscalit\u00e9 du capital. La r\u00e9forme a :<\/p>\n<ul>\n<li>instaur\u00e9 un pr\u00e9l\u00e8vement forfaitaire unique (PFU) sur les revenus de l\u2019\u00e9pargne,<\/li>\n<li>remplac\u00e9 l\u2019imp\u00f4t de solidarit\u00e9 sur la fortune (ISF) par un imp\u00f4t recentr\u00e9 sur la fortune immobili\u00e8re (IFI),<\/li>\n<li>programm\u00e9 sur l\u2019ensemble du quinquennat une baisse de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS).<\/li>\n<\/ul>\n<p><strong>La r\u00e9forme avait pour objectif :<\/strong><\/p>\n<ul>\n<li>de diminuer le poids de la fiscalit\u00e9 du capital, plus \u00e9lev\u00e9e que la moyenne europ\u00e9enne,<\/li>\n<li><strong>d\u2019encourager les investissements productifs, <\/strong>en les orientant vers les actifs mobiliers (actions, assurance vie, etc.), <strong>afin de financer \u201cl&rsquo;\u00e9conomie r\u00e9elle\u201d.<\/strong><strong> <\/div><\/strong><\/li>\n<\/ul>\n<h2><strong>Que dit le rapport ? <\/strong><\/h2>\n<p>Le comit\u00e9 d&rsquo;\u00e9valuation semble (encore) penser que le recul de deux ans n\u2019est pas suffisant pour dresser un bilan tout \u00e0 fait fiable de l&rsquo;impact \u00e9conomique. Il constate cependant :<\/p>\n<h2><strong>Position de la France sur la taxation du capital<\/strong><\/h2>\n<p>La France semble avoir \u00e0 peu pr\u00e8s rattrap\u00e9 le niveau des autres grands pays d\u00e9velopp\u00e9s quant \u00e0 son positionnement sur la taxation du capital.<\/p>\n<p>Les fran\u00e7ais les plus riches b\u00e9n\u00e9ficient d\u00e9sormais de rendements de leurs actifs dans la moyenne des pays d\u00e9velopp\u00e9s comparables. (obligations, actions, parts de fonds de placement, biens immobiliers en location, etc.)<\/p>\n<p>Cependant, la France continue d\u2019\u00eatre en t\u00eate du classement pour la taxation du capital en pourcentage du PIB.<\/p>\n<h2><strong>Explosion des distributions de dividendes<\/strong><\/h2>\n<p>Les r\u00e9formes de la taxation du capital de 2017 ont fait exploser la distribution des dividendes, et donc les revenus des fran\u00e7ais les plus ais\u00e9s qui les per\u00e7oivent. Les fran\u00e7ais les plus riches sont donc encore un peu plus riches, et l\u2019effet s\u2019est m\u00eame accentu\u00e9 entre 2018 et 2019.<\/p>\n<h2><strong>Exil fiscal<\/strong><\/h2>\n<p>Le nombre d&rsquo;exil\u00e9s fiscaux continue de diminuer, et celui des impatri\u00e9s d\u2019augmenter. Cependant, ces nombres restent trop faibles pour en tirer des conclusions apr\u00e8s seulement deux ans. De plus, l\u2019analyse reste difficile compte tenu des modifications apport\u00e9es par le basculement de l\u2019ISF \u00e0 l\u2019IFI.<\/p>\n<h2><strong>R\u00e9\u00e9quilibrage entre les r\u00e9formes de 2013 et de 2017<\/strong><\/h2>\n<p>C\u2019est la confirmation de ce qui \u00e9tait \u201cpressenti\u201d dans le premier rapport. La re\u0301forme de 2017 (l\u2019instauration du PFU, Pr\u00e9l\u00e8vement Forfaitaire Unique) peut \u00eatre vue comme une oppos\u00e9e sym\u00e9trique \u00e0 la mise au bare\u0300me de l\u2019IR des revenus mobiliers en 2013, sur laquelle on dispose de\u0301sormais d\u2019un recul suffisant.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h2><strong>Un bilan mitig\u00e9<\/strong><\/h2>\n<p>Cependant, en mettant en avant la crise du Covid-19, le recul d\u2019observation encore faible (deux ans seulement), la complexit\u00e9 des situations, et la superposition des r\u00e9formes (\u201cflat tax\u201d et IFI\/ISF), la comit\u00e9 temporise encore cette ann\u00e9e et n\u2019apporte pas une r\u00e9ponse claire sur l\u2019objectif d\u2019encouragement des <strong>investissements productifs, et du financement de \u201cl&rsquo;\u00e9conomie r\u00e9elle\u201d. La r\u00e9orientation de l\u2019\u00e9pargne vers le financement des entreprises n<\/strong><strong>\u2019<\/strong><strong>est pas encore r\u00e9ellement prouv\u00e9e. <\/strong><\/p>\n<p>Or, c\u2019est bien sur ce point que le pr\u00e9sident Macron avait b\u00e2ti son argumentaire, en parlant de \u201cruissellement\u201d. Le moins que l\u2019on puisse dire est qu\u2019il n\u2019est pas encore au rendez-vous.<\/p>\n<p>Vous pouvez \u00e9galement retrouver le <a href=\"https:\/\/www.strategie.gouv.fr\/publications?search_api_fulltext=capital&amp;field_date_publication=&amp;field_date_publication_max=\">rapport complet 2020<\/a> du comit\u00e9 d\u2019\u00e9valuation de ces r\u00e9formes sur le site de France Strat\u00e9gie.<\/p>\n<p>Retrouvez nos articles sur la fiscalit\u00e9 du capital sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/cession-droits-sociaux-fiscalite-exoneration\/\">La cession des droits sociaux : fiscalit\u00e9 et exon\u00e9<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/cession-droits-sociaux-fiscalite-exoneration-2\/\">IR : fiscalit\u00e9 en cas de cession de droits sociaux ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/impot-solidarite-fortune-isf-comment-ca-marche\/\">L\u2019imp\u00f4t de solidarit\u00e9 sur la fortune (ISF) : Comment \u00e7a marche ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/limpot-sur-la-fortune-immobiliere-ifi\/\">L\u2019imp\u00f4t sur la fortune immobili\u00e8re (IFI)<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/fiscalite-de-habitation-principale\/\">La fiscalit\u00e9 de l\u2019habitation principale<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, revient dans cet article sur la seconde \u00e9valuation des r\u00e9formes de la fiscalit\u00e9 du capital initi\u00e9es en 2017. Le premier bilan avait \u00e9t\u00e9 publi\u00e9 le 1er Octobre 2019 par France Strat\u00e9gies&#8230;.<\/p>\n","protected":false},"author":1,"featured_media":30584,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,6],"tags":[],"class_list":["post-30472","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","category-patrimoine"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00c9valuation des r\u00e9formes de la fiscalit\u00e9 du capital | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le comit\u00e9 d\u2019\u00e9valuation des r\u00e9formes de la fiscalit\u00e9 du capital a \u00e9t\u00e9 install\u00e9 apr\u00e8s le d\u00e9but d\u2019un profond bouleversement de la fiscalit\u00e9 du capital.\" \/>\n<meta name=\"robots\" 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