Firm-Level Data on Dividend Tax Reform and Investment Behavior in France
Creators:
Laurent Bach, Antoine Bozio, Arthur Guillouzouic, Clément Malgouyres
Publication Date:
2023/04/18
Data Category:
Dataset Description:
This dataset reproduces and corrects the analysis of a 2013 French dividend tax reform and its effect on corporate investment. It was used by Laurent Bach, Antoine Bozio, Arthur Guillouzouic, and Clément Malgouyres in their 2023 American Economic Review comment to reassess prior findings. The data includes matched firm-level financial and tax information, and allows replication of difference-in-differences and event study specifications under corrected code and control variable interpretations.
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