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Intégration financière internationale, fiscalité de l'épargne et croissance

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  • Christian Aubin

Abstract

[eng] Residence and source based taxation of capital income lead to international equalisation of pre-tax and post-tax rates of return, respectively. This paper shows how, in a steady growth state, these differences in taxation systems influence the sharing between demographic and per capita growth. [fre] La taxation des revenus du capital selon les principes de résidence ou de territorialité conduit à une égalisation internationale des taux de rendement avant ou après impôt, respectivement. Cet article montre comment, en régime de croissance régulière, ces différences de systèmes d'imposition affectent le partage entre croissance démographique et croissance par tête.

Suggested Citation

  • Christian Aubin, 1995. "Intégration financière internationale, fiscalité de l'épargne et croissance," Revue Française d'Économie, Programme National Persée, vol. 10(3), pages 3-12.
    • Handle: RePEc:prs:rfreco:rfeco_0769-0479_1995_num_10_3_982
    DOI: 10.3406/rfeco.1995.982
    Note: DOI:10.3406/rfeco.1995.982
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