Capital taxation : principles , properties and optimal taxation issues

Report English OPEN
Antonin, Céline; Touze, Vincent; (2017)
  • Publisher: OFCE - Observatoire Français des Conjonctures Économiques
  • Subject: Taxation | Savings | Accumulation of capital
    • jel: jel:D90 | jel:E21 | jel:H20

This article addresses the issue of capital taxation relying on three levels of analysis. The first level deals with the multiple ways to tax capital (income or value, proportional or progressive taxation, and the temporality of the taxation) and presents some of ... View more
Share - Bookmark