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L'imposition des revenus du capital et des entreprises en Europe. Les logiques à l'œuvre

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  • Réjane Hugounenq

Abstract

Capital taxation in Europe is still under construction. The effective tax rates and legislation differ greatly among member states. This creates obstacles to free movements of capital and double taxation and permits fiscal optimization behaviour and a quasi tax free treatment of non-residents income from capital. All this is not without effect on member states? revenues. This article raises the question of how European objectives of efficiency may be attained with minimal interference with national objectives. When factor movements lead to change of residence, preservation of fiscal difference is difficult to maintain. When income is mobile but not the earners, reaching an efficient allocation while preserving the national objectives is easier. Member states have to be coordinated on two points: the exchange of information and the imputation system chosen to link corporate and personal income tax.

Suggested Citation

  • Réjane Hugounenq, 2003. "L'imposition des revenus du capital et des entreprises en Europe. Les logiques à l'œuvre," Revue de l'OFCE, Presses de Sciences-Po, vol. 86(3), pages 43-81.
    • Handle: RePEc:cai:reofsp:reof_086_0043
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    Cited by:

    1. Henri Sterdyniak, 2003. "Les réformes fiscales en Europe, 1992-2002," Revue de l'OFCE, Presses de Sciences-Po, vol. 87(4), pages 337-407.
    2. repec:hal:wpspec:info:hdl:2441/5283 is not listed on IDEAS
    3. repec:spo:wpecon:info:hdl:2441/5283 is not listed on IDEAS
    4. repec:hal:spmain:info:hdl:2441/5283 is not listed on IDEAS
    5. Souad Chaieb, 2021. "The Impact of Cash Holding on Debt Cost," International Journal of Economics and Financial Issues, Econjournals, vol. 11(6), pages 75-93.

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