Comment imposer le capital ?

Antoine d'Autume ()
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Antoine d'Autume: CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique, PSE - Paris School of Economics - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - ENPC - École nationale des ponts et chaussées - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement

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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.

Keywords: imposition-capital; capital taxation (search for similar items in EconPapers)
Date: 2007-05
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Published in Revue Economique, 2007, 58 (3), pp.499-533

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00202022

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