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Fiscalité du capital : Principes, propriétés et enjeux de taxation optimale

Author

Listed:
  • Céline Antonin

    (OFCE - Observatoire français des conjonctures économiques (Sciences Po) - Sciences Po - Sciences Po)

  • Vincent Touzé

    (OFCE - Observatoire français des conjonctures économiques (Sciences Po) - Sciences Po - Sciences Po)

Abstract

Cet article explore le sujet de la fiscalité du capital. Trois niveaux d'analyse sont privilégiés. Le premier niveau concerne les multiples façons de taxer le capital (revenu ou valeur du capital, imposition proportionnelle ou progressive et temporalité de la taxe) et présente les particularités françaises dans un contexte européen hétérogène. Le second axe d'étude s'intéresse aux principales propriétés dynamiques induites par cette fiscalité : principe d'équivalence avec une taxe sur la consommation, double taxation si taxation du revenu nominal, neutralité de l'impôt sur la valeur du capital si taxation homogène, risque de taxation confiscatoire si déconnection entre taxation de la valeur et revenu. Pour terminer, le dernier niveau d'analyse dresse un bilan du débat sur le niveau optimal de taxation du capital en s'appuyant sur les enseignements de la littérature. Les débats sont regroupés en huit thèmes : (1) la double taxation, (2) la croissance optimale, (3) la propriété, (4) la concurrence fiscale, (5) les arguments tutélaires, (6) la mesure de la plus-value, (7) la complexité et (8) la stabilité fiscale.

Suggested Citation

  • Céline Antonin & Vincent Touzé, 2015. "Fiscalité du capital : Principes, propriétés et enjeux de taxation optimale," SciencePo Working papers Main hal-03620005, HAL.
    • Handle: RePEc:hal:spmain:hal-03620005
    DOI: 10.3917/reof.139.0225
    Note: View the original document on HAL open archive server: https://sciencespo.hal.science/hal-03620005
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