Cage, Julia; Guillot, Malka - 2021
income tax and/or their wealth tax returns in France between 2006 and 2019. In France, both charitable and political … donations benefit from income tax deductions, but only the charitable ones are eligible to the wealth tax credit. We exploit the … 2018 wealth tax reform – a change in the taxable base that led to a drop by two third in the number of liable households …