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Is There a Future for Capital Income Taxation?

  • Jack M. Mintz

This paper examines the future of capital income taxation in a world of capital mobility. It first explores the motivation for personal and corporate income taxation in an open economy and argues that policymakers should view these taxes as having quite different impacts on the economy. The paper then suggests that some forces (e.g. capital flight) will encourage governments to shift away from capital income taxation while others (e.g. tax exportation) will have the opposite effect ... Cette étude examine l'avenir de la fiscalité applicable aux revenus du capital dans un contexte de mobilité croissante des flux de capitaux internationaux. Elle explore tout d'abord les motifs sous-jacents à l'imposition des revenus du capital en économie ouverte et souligne que l'incidence économique de ce type d'imposition diffère selon qu'il concerne les ménages ou les entreprises (ce dont devraient tenir compte les pouvoirs publics). L'étude suggère ensuite que certains facteurs (tels une fuite des capitaux) auront tendance à encourager les autorités à s'éloigner de la fiscalité des revenus du capital alors que d'autres considérations (par exemple, le souci d'imposer les non-résidents) auront l'effet opposé ...

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Paper provided by OECD Publishing in its series OECD Economics Department Working Papers with number 108.

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Date of creation: Apr 1992
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Handle: RePEc:oec:ecoaaa:108-en
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