Fiscalité du capital (notice n° 839267)
[ vue normale ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 02839cam a2200253 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123141727.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Antonin, Céline |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Fiscalité du capital |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2015.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 33 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Capital Taxation : Principles, properties and optimal taxation issuesWe explore the issue of capital taxation. Firstly, we study the different ways of taxing (income or capital value, proportional or progressive taxation and temporality of the tax) and we present the French features in a heterogeneous EU context. In a second point, we focus on the main dynamic properties induced by this tax : equivalence principle with a consumption tax, double taxation in case of nominal income taxation, neutrality of the tax on the value of capital in case of uniform taxation, risk of confiscatory taxation in case of disconnection between tax value and income. Finally, we present the teachings of the literature on the optimal capital taxation. The debates are organized into eight themes : (1) double taxation, (2) optimal growth, (3) ownership, (4) tax competition, (5) economic interventionism arguments, (6) capital gain measures, (7) complexity and (8) tax stability. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accumulation de capital |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fiscalité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | épargne |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | taxation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | savings |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | optimal capital accumulation |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Touzé, Vincent |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue de l'OFCE | 139 | 3 | 2015-07-03 | p. 225-266 | 1265-9576 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-de-l-ofce-2015-3-page-225?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-de-l-ofce-2015-3-page-225?lang=fr&redirect-ssocas=7080</a> |
Pas d'exemplaire disponible.
Réseaux sociaux