Comment imposer le capital ?

Antoine d’Autume
Authors registered in the RePEc Author Service: Antoine d'Autume

Revue économique, 2007, vol. 58, issue 3, 499-533

Abstract: We present and discuss the main theoretical results concerning optimal capital taxation and provide a set of simulations to illustrate these results. We first show that the double taxation of corporate profits should be avoided. We characterize optimal tax rates in a variety of situations and focus on the time profile of tax rates, whereas the literature tends to restrain itself to an analysis of the long run. We show that the celebrated result of Chamley, Judd and Jones-Manuelli-Rossi takes different forms in different settings. The conclusion is that capital taxation does create important distorsions but should not be relinquished. Classification JEL : D9, E21, H0, H21

JEL-codes: D9 E21 H0 H21 (search for similar items in EconPapers)
Date: 2007
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