IDEAS home Printed from https://ideas.repec.org/a/cai/reofsp/reof_139_0225.html
   My bibliography  Save this article

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

Author

Listed:
  • Céline Antonin
  • Vincent Touzé

Abstract

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.

Suggested Citation

  • Céline Antonin & Vincent Touzé, 2015. "Fiscalité du capital. Principes, propriétés et enjeux de taxation optimale," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(3), pages 225-266.
  • Handle: RePEc:cai:reofsp:reof_139_0225
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=REOF_139_0225
    Download Restriction: free

    File URL: http://www.cairn.info/revue-de-l-ofce-2015-3-page-225.htm
    Download Restriction: free

    Other versions of this item:

    More about this item

    Keywords

    taxation; savings; optimal capital accumulation;

    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:reofsp:reof_139_0225. See general information about how to correct material in RePEc.

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

    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 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.