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La fiscalité de l'épargne en Europe : une comparaison multi-produits

Author

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  • Thierry Laurent
  • Yannick L'Horty

Abstract

[fre] 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 États-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 suffi 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. . Classification JEL : E21, E62, H20, H30, H87 [eng] Taxation of Savings in Europe . This article presents a comparison of taxation of savings between eleven European countries and United States. Authors explain that reforms don’t impulse European fiscal harmonisation. Differences still exist between countries for same savings and between savings for a unique country. . JEL classifications : E21, E62, H20, H30, H87

Suggested Citation

  • Thierry Laurent & Yannick L'Horty, 2001. "La fiscalité de l'épargne en Europe : une comparaison multi-produits," Revue d'Économie Financière, Programme National Persée, vol. 64(4), pages 107-126.
    • Handle: RePEc:prs:recofi:ecofi_0987-3368_2001_num_64_4_4952
    DOI: 10.3406/ecofi.2001.4952
    Note: DOI:10.3406/ecofi.2001.4952
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    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.
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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

    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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