IDEAS home Printed from https://ideas.repec.org/p/hal/wpaper/hal-04350889.html
   My bibliography  Save this paper

La taxation du capital : Pourquoi ? Comment ?

Author

Listed:
  • E. Lehmann

    (CRED - Centre de Recherche en Economie et Droit - Université Paris-Panthéon-Assas, TEPP - Travail, Emploi et Politiques Publiques - UPEM - Université Paris-Est Marne-la-Vallée - CNRS - Centre National de la Recherche Scientifique, CEPR - Center for Economic Policy Research, CESifo - CESifo, IZA - Forschungsinstitut zur Zukunft der Arbeit - Institute of Labor Economics)

Abstract

This article reviews the literature on capital taxation. First, it discusses whether capital should be taxed for redistributive or corrective reasons. Second, it discusses two particularly important questions concerning the modalities of capital taxation. He argues in favor of taxing income rather than the stock of financial capital. Finally, it seems difficult to avoid taxing corporate profits, even though this type of taxation is theoretically and empirically more damaging to investment than taxing shareholder dividends. Better international coordination on the taxation of corporate profits has therefore become a major challenge.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • E. Lehmann, 2024. "La taxation du capital : Pourquoi ? Comment ?," Working Papers hal-04350889, HAL.
    • Handle: RePEc:hal:wpaper:hal-04350889
    Note: View the original document on HAL open archive server: https://hal.science/hal-04350889v2
    as

    Download full text from publisher

    File URL: https://hal.science/hal-04350889v2/document
    Download Restriction: no
    ---><---

    Other versions of this item:

    More about this item

    Keywords

    Fiscalité du capital;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:wpaper:hal-04350889. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.