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Fiscalité de l’épargne en Europe : une comparaison multi-produits

Author

Listed:
  • Thierry Laurent

    (EPEE, Université d’Evry-Val d’Essonne)

  • Yannick L’Horty

    (EPEE, Université d’Evry-Val d’Essonne)

Abstract

Cet article propose une méthode simple pour calculer les taux marginaux d’imposition effectifs (TMIE) associés aux revenus de l’épargne. La méthode est appliquée à onze pays européens et aux Etats-Unis sur sept familles de produits d’épargne pour les fiscalités en vigueur en 2001. On montre ainsi que les réformes des années quatre-vingt dix n’ont pas suffit à impulser une convergence des fiscalités nationales en Europe. Des différences importantes subsistent entre les pays pour des produits similaires et entre les produits pour un même pays. L’usage de la progressivité des prélèvements apparaît également peu cohérente au niveau européen : des fiscalités progressives existent pour des produits différents dans des pays différents, que le niveau des impôts y soit faible, moyen ou élevé.

Suggested Citation

  • Thierry Laurent & Yannick L’Horty, 2001. "Fiscalité de l’épargne en Europe : une comparaison multi-produits," Documents de recherche 01-17, Centre d'Études des Politiques Économiques (EPEE), Université d'Evry Val d'Essonne.
    • Handle: RePEc:eve:wpaper:01-17
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    File URL: https://www.univ-evry.fr/fileadmin/mediatheque/ueve-institutionnel/03_Recherche/laboratoires/Epee/wp/01-17.pdf
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    References listed on IDEAS

    as
    1. 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.
    Full references (including those not matched with items on IDEAS)

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    1. 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.
    2. Thierry Laurent & Yannick L'Horty, 2001. "Taxation of Savings in Europe : a multi-product comparison," Revue d'Économie Financière, Programme National Persée, vol. 64(4), pages 105-124.

    More about this item

    Keywords

    Saving; Tax System; European Comparisons;
    All these keywords.

    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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