IDEAS home Printed from https://ideas.repec.org/a/cai/recosp/reco_583_0499.html
   My bibliography  Save this article

Comment imposer le capital ?

Author

Listed:
  • Antoine d’Autume

Abstract

We present and discuss the main theoretical results concerning optimal capital taxation and provide a set of simulations to illustrate these results. We first show that the double taxation of corporate profits should be avoided. We characterize optimal tax rates in a variety of situations and focus on the time profile of tax rates, whereas the literature tends to restrain itself to an analysis of the long run. We show that the celebrated result of Chamley, Judd and Jones-Manuelli-Rossi takes different forms in different settings. The conclusion is that capital taxation does create important distorsions but should not be relinquished. Classification JEL : D9, E21, H0, H21

Suggested Citation

  • Antoine d’Autume, 2007. "Comment imposer le capital ?," Revue économique, Presses de Sciences-Po, vol. 58(3), pages 499-533.
    • Handle: RePEc:cai:recosp:reco_583_0499
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=RECO_583_0499
    Download Restriction: free
    File URL: http://www.cairn.info/revue-economique-2007-3-page-499.htm
    Download Restriction: free
    ---><---

    Other versions of this item:

    More about this item

    JEL classification:

    • D9 - Microeconomics - - Micro-Based Behavioral Economics
    • E21 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Consumption; Saving; Wealth
    • H0 - Public Economics - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cai:recosp:reco_583_0499. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jean-Baptiste de Vathaire (email available below). General contact details of provider: https://www.cairn.info/revue-economique.htm .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.