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Mandatory levies on household capital

COUNCIL OF MANDATORY CONTRIBUTIONS

Eight years after publishing a report entitled “Household Wealth” (2009), the Council of Mandatory Contributions focused its research in 2017 on the taxation of household capital.
This study focuses on all taxes and social contributions levied on holdings, financial income and the transfer of elements of household capital. Taxes paid by firms on their capital are not included in the analysis. Neither does this report cover the residence tax or levies on self-employed persons.

 

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