La taxation du capital: pourquoi ? Comment ?

Etienne Lehmann ()

Revue française d'économie, 2024, vol. XXXIX, issue 1, 43-80

Abstract: This article reviews the literature on capital taxation. First, it discusses whether capital should be taxed for redistributive or corrective reasons. Second, it discusses two particularly important questions concerning the modalities of capital taxation. He argues in favor of taxing income rather than the stock of financial capital. Finally, it seems difficult to avoid taxing corporate profits, even though this type of taxation is theoretically and empirically more damaging to investment than taxing shareholder dividends. Better international coordination on the taxation of corporate profits has therefore become a major challenge.

Date: 2024
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Related works:
Working Paper: La taxation du capital: Pourquoi ? Comment ? (2024)
Working Paper: La taxation du capital: Pourquoi ? Comment ? (2023)
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