L'imposition des revenus du capital et des entreprises en Europe. Les logiques à l'œuvre

Réjane Hugounenq

Revue de l'OFCE, 2003, vol. 86, issue 3, 43-81

Abstract: Capital taxation in Europe is still under construction. The effective tax rates and legislation differ greatly among member states. This creates obstacles to free movements of capital and double taxation and permits fiscal optimization behaviour and a quasi tax free treatment of non-residents income from capital. All this is not without effect on member states? revenues. This article raises the question of how European objectives of efficiency may be attained with minimal interference with national objectives. When factor movements lead to change of residence, preservation of fiscal difference is difficult to maintain. When income is mobile but not the earners, reaching an efficient allocation while preserving the national objectives is easier. Member states have to be coordinated on two points: the exchange of information and the imputation system chosen to link corporate and personal income tax.

Date: 2003
References: Add references at CitEc
Citations: View citations in EconPapers (6)

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=REOF_086_0043 (application/pdf)
http://www.cairn.info/revue-de-l-ofce-2003-3-page-43.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:reofsp:reof_086_0043

Access Statistics for this article

More articles in Revue de l'OFCE from Presses de Sciences-Po
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().