1 mars 2017
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Céline Antonin et al., « Capital taxation : principles , properties and optimal taxation issues », Archive ouverte de Sciences Po (SPIRE), ID : 10670/1.fjy5dn
This article addresses the issue of capital taxation relying on three levels of analysis. The first level dealswith the multiple ways to tax capital (income or value, proportional or progressive taxation, and thetemporality of the taxation) and presents some of France's particular features within a heterogeneousEuropean context. The second area of investigation focuses on the main dynamic properties generated bycapital taxation: the principle of equivalence with a tax on consumption; the issue of double taxation if ittargets taxation of nominal income; neutrality of the uniform tax on the capital value; lastly, the risk ofconfiscatory taxation if there is a disjunction between taxation of the value and the income. The final level ofanalysis consists in assessing the debate on the optimal level of capital taxation drawing on the lessons in the literature. These discussions are organized into eight themes: (1) double taxation, (2) optimal growth, (3)property, (4) tax competition, (5) supervisory arguments, (6) measuring capital gains, (7) complexity and (8) fiscal stability