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Pression fiscale sur les revenus de l'épargne : une estimation dans trois pays européens

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  • Yannick L’Horty

Abstract

[fre] Cette étude mesure le poids réel des prélèvements obligatoires sur les revenus de l’épargne dans trois pays (France, Royaume-Uni et Italie) pour trois années (1998, 1999 et 2000) et pour une partition des produits d’épargne en quatre catégories. On mobilise deux méthodes complémentaires : les taux marginaux de prélèvements sont calculés ex ante en utilisant le barème légal des prélèvements ; les taux moyens de prélèvements sont calculés . ex post en rapportant le montant des prélèvements à celui des revenus tels qu’ils peuvent être évalués à l’aide des sources comptables et fiscales. Alors que le montant des prélèvements obligatoires sur les revenus d’épargne est assez proche dans les trois pays, les revenus de l’épargne sont beaucoup plus importants au Royaume-Uni qu’en France ou en Italie. Les taux moyens d’imposition réels (TMIR) sont donc plus élevés en France (10,8 %) et en Italie (9,4 %) qu’au Royaume-Uni (7,4 %). Avec le cumul de prélèvements sociaux à taux modéré et assiette large et de prélèvements fiscaux à taux élevé mais à emprise limitée, compte tenu de l’ampleur des exemptions, la fiscalité française a finalement un rendement comparable à celles, plus homogènes, du Royaume-Uni et de l’Italie. . Classification JEL : E21, E62, H2, H3, H87 [eng] Fiscal pressure on savings income : estimation for three European countries . We measure the fiscal pressure on savings income in three countries (France, Italy and the UK) during three years (1998, 1999 and 2000) and for four classes of saving products. We use two complementary methods : marginal tax rates are computed ex ante using legal tax rates ; real average tax rates are computed ex post using data from public account and fiscal administration. Despite an amount of taxes which is very close among countries, income savings are larger in the UK than in France or Italy. Then, real average tax rates are higher in France (10.8%) and Italy (9.4%) than in the UK (7.4%). Cumulating social taxes at a weak rate but on a large establishment and fiscal taxes at a high rate but on a narrow basis, due to exemptions, French taxation system has finally the same return than the UK or Italian more homogeneous tax system. . Classification JEL : E21, E62, H2, H3, H87

Suggested Citation

  • Yannick L’Horty, 2008. "Pression fiscale sur les revenus de l'épargne : une estimation dans trois pays européens," Revue d'Économie Financière, Programme National Persée, vol. 91(1), pages 165-189.
    • Handle: RePEc:prs:recofi:ecofi_0987-3368_2008_num_91_1_5065
    DOI: 10.3406/ecofi.2008.5065
    Note: DOI:10.3406/ecofi.2008.5065
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    1. Mervyn A. King & Don Fullerton, 1984. "The United Kingdom," NBER Chapters, in: The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany, pages 31-86, National Bureau of Economic Research, Inc.
    2. Thierry Laurent & Yannick L’HORTY, 2002. "Taxation of Savings Products: An International Comparison," Documents de recherche 02-16, Centre d'Études des Politiques Économiques (EPEE), Université d'Evry Val d'Essonne.
    3. Mervyn A. King & Don Fullerton, 1984. "Introduction to "The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany"," NBER Chapters, in: The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany, pages 1-6, National Bureau of Economic Research, Inc.
    4. Mervyn A. King & Don Fullerton, 1984. "The United States," NBER Chapters, in: The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany, pages 193-267, National Bureau of Economic Research, Inc.
    5. Mervyn A. King & Don Fullerton, 1984. "The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany," NBER Books, National Bureau of Economic Research, Inc, number king84-1, May.
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    More about this item

    JEL classification:

    • E21 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Consumption; Saving; Wealth
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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