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2006
- handle: 10670/1.mosfj9
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fiscalité directe fiscalité des revenus du travail fiscalité des revenus du capital efficacité équitéSujets proches
Duties Fee system (Taxation) Taxation, Incidence of Tax reform Tax policy Taxes Taxation--Government policy Tax policy Fiscalidad Política tributaria Sistema fiscal Contribuciones Contribuciones e impuestos Tributos Taxe professionnelle Impôt Impôt, Réforme de l' Réforme de l'impôt Réforme fiscale Harmonisation fiscale Fiscalité Contributions fiscales Fisc Prélèvements obligatoires Masse fiscale Prélèvements fiscaux Système fiscal Imposition (droit fiscal) Taxation Fiscalité Taxes Impôts directs Systèmes fiscaux Redevances (impôt) taxeCiter ce document
Marcel Gérard, « Les enjeux actuels de la fiscalité directe », Reflets et perspectives de la vie économique, ID : 10670/1.mosfj9
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A tax system is an arbitrage between desirable properties, three of them especially in the Musgrave tradition, efficiency, equity and stability. Although, in the past, national legislators could make such an arbitrage independently, now it is strongly influenced by globalisation and fiscal interdependencies, reinforced by European integration. Therefore we focus on the possible distance, for some types of income, between the area of mobility of the income and that of sovereignty of the jurisdiction of residence of his beneficiary. On that basis we review existing tax designs and issue some suggestions for the future.JEL codes: H20, H21, H22, H24.