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Fiscalité du capital. Principes, propriétés et enjeux de taxation optimale

Listed author(s):
  • Céline Antonin
  • Vincent Touzé

We explore the issue of capital taxation. Firstly, we study the different ways of taxing (income or capital value, proportional or progressive taxation and temporality of the tax) and we present the French features in a heterogeneous EU context. In a second point, we focus on the main dynamic properties induced by this tax : equivalence principle with a consumption tax, double taxation in case of nominal income taxation, neutrality of the tax on the value of capital in case of uniform taxation, risk of confiscatory taxation in case of disconnection between tax value and income. Finally, we present the teachings of the literature on the optimal capital taxation. The debates are organized into eight themes : (1) double taxation, (2) optimal growth, (3) ownership, (4) tax competition, (5) economic interventionism arguments, (6) capital gain measures, (7) complexity and (8) tax stability.

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Article provided by Presses de Sciences-Po in its journal Revue de l'OFCE.

Volume (Year): N° 139 (2015)
Issue (Month): 3 ()
Pages: 225-266

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Handle: RePEc:cai:reofsp:reof_139_0225
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