Academic literature on the topic 'Fiscalité du capital'
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Journal articles on the topic "Fiscalité du capital":
Antonin, Céline, and Vincent Touzé. "Fiscalité du capital." Revue de l'OFCE 139, no. 3 (2015): 225. http://dx.doi.org/10.3917/reof.139.0225.
Artus, Patrick, Antoine Bozio, and Cecilia García-Peñalosa. "Fiscalité des revenus du capital." Notes du conseil d’analyse économique 9, no. 9 (2013): 1. http://dx.doi.org/10.3917/ncae.009.0001.
Peyrard-Moulard, Martine. "Syndicalisation – Fiscalité du capital - Rallye boursier." Pour l'Éco N° 39, no. 2 (March 1, 2022): 70. http://dx.doi.org/10.3917/poec.039.0070.
Antonin, Céline, and Vincent Touzé. "Loi de finances 2018 et fiscalité du capital." Revue de l'OFCE N°161, no. 1 (2019): 77. http://dx.doi.org/10.3917/reof.161.0077.
Bernheim and Shoven. "Fiscalité et coût du capital: Une comparaison internationale." Annales d'Économie et de Statistique, no. 11 (1988): 93. http://dx.doi.org/10.2307/20075708.
Guimbert, Stéphane. "Réformes de la fiscalité du capital en Europe." Revue française d'économie 16, no. 4 (2002): 113–69. http://dx.doi.org/10.3406/rfeco.2002.1523.
Garon, Jean-Denis, and Alain Paquet. "LES ENJEUX D’EFFICIENCE ET LA FISCALITÉ." Articles 93, no. 3 (March 29, 2019): 297–337. http://dx.doi.org/10.7202/1058424ar.
Chavagneux, Christian. "Fiscalité du capital : une réforme favorable aux plus riches." Alternatives Économiques N° 372, no. 10 (October 1, 2017): 12. http://dx.doi.org/10.3917/ae.372.0012.
Villa, Pierre. "Productivité et accumulation du capital en France depuis 1896." Revue de l'OFCE 47, no. 5 (November 1, 1993): 161–200. http://dx.doi.org/10.3917/reof.p1993.47n1.0161.
Dupont, Gaël, Henri Sterdyniak, Jacques Le, and Vincent Touzé. "La réforme fiscale en France : bilan et perspectives." Revue de l'OFCE 75, no. 4 (December 1, 2000): 183–242. http://dx.doi.org/10.3917/reof.p2000.75n1.0183.
Dissertations / Theses on the topic "Fiscalité du capital":
Arefiev, Nicolay. "La fiscalité optimale du capital." Phd thesis, Université Panthéon-Sorbonne - Paris I, 2006. http://tel.archives-ouvertes.fr/tel-00136505.
• Nous trouvons la solution du problème de fiscalité optimale dans une économie qui accumule du capital humain. Tous les principes de la fiscalité optimale sont révisés. Au niveau microéconomique, les conditions du premier ordre du problème de Ramsey sont révisées. Au niveau macroéconomique, le taux de taxation du rendement du capital physique n'est pas zéro même si les préférences sont homothétiques. Les ressources investies dans le capital humain sont taxées. Même le principe d'efficacité de production n'est pas respecté.
• Nous cherchons le taux optimale de taxation du rendement du capital dans une économie où il y a une recherche de rente. Nous montrons que l'intervalle dans lequel varie le taux optimal de taxation du rendement du capital est assez étroit, et un taux de taxation égal à zéro semble une bonne approximation de la réalité.
• Nous aussi donnons des nouvelles explications intuitives de résultats connus sur la fiscalité optimale.
Radisic, Fabien. "La fiscalité du capital-risque." Montpellier 1, 1997. http://www.theses.fr/1997MON10028.
Arefiev, Nikolay. "La fiscalité optimale du capital." Paris 1, 2006. https://tel.archives-ouvertes.fr/tel-00136505.
Emonnot, Claude. "Intégration financière européenne et fiscalité des revenus du capital." Bordeaux 1, 1994. http://www.theses.fr/1994BOR1D035.
Is capital icome tax diversity among member states of the european union and impediment to the optimal allocation of savng and investment among them? is it possible to maintain these differences or will they survive the increase in the degree of international capital mobility? could such a degree of tax autonomy be preserved? this work shaws that harmonization like tax competition are ill-suited solutions to the preceding problems. It porpose to adopt another method : european tax coordination and cooperation. Coodination means choosing a particular principle of international taxation : residence or source based taxes. Because the residence principle ensures equity among tax payers, capital export tax neutrality and an efficient allocation of capital in the european union, it should be prefered to source based taxation. But cooperation of a juridical nature is the condition that ensures the smooth running of coordination, by fighting against evasion to tax heavens. Finally a tax reform is needed to allow the coordination of taxation principle to succeed
Costea, Lydia. "Harmonisation de la fiscalité du revenu et du capital dans l'Union européenne." Rouen, 2003. http://www.theses.fr/2003ROUED003.
Rome treaty in 1957 created the European Union, and has built an economic union with CEE, CECA, EURATOM. Next, it had begun to create a politic and monetary union with free financial market and the creating of the central European bank. Next, the European identity had been created with the Maastricht treaty and Europe had politics law with Amsterdam treaty. European taxation authorities, which harmonization has been approached in the Rome treaty articles (n. 95, 100, 220), have result with tumovers taxes, with TVA commune system, harmonization with capital taxes, especially with societies taxes, registration fees and shares fees. But, in the intention to make easier the development of international trade, each country developed an important network of international taxes agreements. Theses internationals laws add with internals countries laws but they don't take the place of internal countries laws. The beginning of "euro" makes easers European trade, "Shengen" conventions make free movements in Europe, and makes easer setting up in countries people and societies with choice to leave in. People would choice working in countries because they would like to escape to taxes. This situation gives tax evasion with domicile transfer to countries with zero tax haven. A law project in 1999, adopts measures to make a stand against zero tax haven, given the same measure than the 209th article of french revenue code. Some societies make a profit with this situation, 209th and 238th articles have been known against profits realised in countries with zero haven taxes. The differents European Union rates systems become to localize revenues in countries where people want to be taxed. The european harmonization show two ways : make a stand against zero taxe haven, results with disparities of rates systems in European union countries and with economic work
Celener, Balca. "La fiscalité des sociétés holdings en Turquie." Thesis, Paris 1, 2015. http://www.theses.fr/2015PA010309/document.
The holding company is an economic reality whose importance is still increasing. Several countries offer tax benefits plans to attract holdings in their territories. The Turkish tax system does not offer such a "holding plan" but it contains several provisions that provide certain benefits to Turkish and foreign investments. Tax advantages for holding companies are important for the State to the extent that it attracts businesses and group companies. The tax provisions can make an attractive and competitive territory, yet they may increase tax evasion within the same territory. Another risk caused by the advantageous tax regime is harmful tax competition. The key elements of an ideal tax system of holding companies are about, first of all, the distribution of profits of the holding company and secondly, income from its own shares, including dividends from its subsidiaries and the capital gains disposal of their shares. Furthermore, the holding company tax system must be both competitive and attractive and at the same time it must be compatible with the principles acknowledged by international tax law
Meyer-Segrestain, Eric. "La fiscalité directe applicable aux investissements des fonds souverains." Thesis, Paris 2, 2011. http://www.theses.fr/2011PA020103.
The growing number of investments made by sovereign wealth funds and the reactions of host countries has raised questions regarding the tax treatment of those public financial entities. Answering these questions implies to analyze the tax legislation on both a national and international level. In this respect this paper compares the direct taxation of sovereign wealth funds investments in France and in the United States. It is then followed by an analysis of some tax treaties signed by France as well as tax treaties signed by countries owning sovereign wealth funds. Questions related to the application of tax treaties to sovereign wealth funds are examined through the presentation of the OECD model tax convention and the United States income model tax convention. We then compare the tax status of sovereign wealth funds and private investors regarding tax competition and portfolio choices. We will see through the lack of tax regulations, guidance and the absence of court decision that this study is mainly based on an interpretation of the facts and the law as a consequence. The solutions provided in this paper aim at clarifying the issues we have identified. Hopefully this will raise further interrogations and will be followed by other studies
Bakis, Abuzer. "Imposition du capital et croissance." Phd thesis, Université Panthéon-Sorbonne - Paris I, 2006. http://tel.archives-ouvertes.fr/tel-00136515.
Nous analysons, d'abord, l'équilibre de "laisser-faire", et puis nous discutons l'efficacité de ces politiques alternatives de redistribution.
Feydel, Romain. "Le refinancement d'entreprises en difficulté : contribution à l'optimisation juridique du concept de capital-retournement." Thesis, Limoges, 2019. http://www.theses.fr/2019LIMO0016.
The refinancing of companies in difficulty is surrounded by a great deal of mystery. In the eyes of the general public, it is above all an effective way to make a fortune for investors venturing into it. This activity, also known as capital-turnaround, is the exclusive field of practice for senior finance and law technicians. The vast financial engineering law supervises the refinancing of companies in difficulty. Plunging its reader at the heart of high corporate finance, this thesis demystifies capital-turnaround while wanting to improve its practice. For that, the legal aspect of the raising of the funds and their investment is the subject of a deep analysis. From this and the inspiration of foreign law, new tools dedicated to the optimization of the refinancing of companies in difficulty are proposed. This thesis demonstrates the preponderant role of the financial engineering law in the rescue of French jobs
Zanoutene, Eddy. "Essai sur les systèmes fiscaux optimaux." Electronic Thesis or Diss., Université Paris-Panthéon-Assas, 2023. http://www.theses.fr/2023ASSA0034.
This thesis uses optimal taxation theory and empirical policy evaluation methods to better understand the optimal design of tax systems. The first chapter explores the relationship between the optimal tax schedule and the optimal provision of public goods, either through government funding or through charitable contributions. The second chapter analyzes the consequences for optimal capital taxation of two capital market failures: scale dependence and uninsurable risk in returns to savings. The third chapter looks for the right combination between the personal and the corporate income tax to optimally tax capital income. The fourth chapter exploits a reform that occurred in France in 2013 to elicit responses of both income and taxable wealth to dividend tax hikes
Books on the topic "Fiscalité du capital":
Beach, Charles M. La fiscalité et l'épargne au Canada. Ottawa, Ont: Conseil économique du Canada, 1988.
Kwass, Michael. Privilege and the politics of taxation in eighteenth-century France: Liberté, égalité, fiscalité. Cambridge: Cambridge University Press, 2000.
Emonnot, Claude. Intégration financière européenne et fiscalité des revenus du capital. Paris: Economica, 1998.
Jean-Louis, Descours, ed. Pour une fiscalité de progrès: Étude. [Paris]: J.-C. Lattès, 1987.
Fontaneau, Pierre. La fiscalité de l'innovation et du capital-risque dans les pays de la C.E.E. Nice: Cahiers fiscaux européens, 1986.
Confalonieri, Marco. Aumenti e riduzioni del capitale sociale: Aspetti civilistici, contabili e fiscali anche con riferimento ai versamenti dei soci. Milano: Pirola editore, 1992.
Sole, Alessandra Del. Discriminazioni e restrizioni fiscali: I principi della Corte di giustizia delle comunità europee. Milano: EGEA, 2007.
Fico, Daniele. Il trasferimento di quote societarie: Società di persone e S.R.L., normativa civilistica, aspetti contabili e fiscali, criteri di stima. 3rd ed. Milano: Il sole 24 ore, 2001.
Ianniello, Barbara. Società di capitali e cooperative: Le norme fiscali correlate : analisi comparata tra le riforme societaria e fiscale. Milano: IPSOA, 2004.
Stumpo, Enrico. Il capitale finanziario a Roma fra Cinque e Seicento: Contributo alla storia della fiscalità pontificia in età moderna (1570-1660). Milano: A. Giuffrè, 1985.
Book chapters on the topic "Fiscalité du capital":
Paty, Sonia, and Hubert Jayet. "Chapitre 8 Fiscalité et attraction du capital." In Stratégies de localisation des entreprises commerciales et industrielles, 171–88. De Boeck Supérieur, 2002. http://dx.doi.org/10.3917/dbu.clique.2002.01.0171.
Cos, Rafaël. "De la dénégation du programme à la baisse de la fiscalité du capital." In L'entreprise Macron, 39–51. Presses universitaires de Grenoble, 2019. http://dx.doi.org/10.3917/pug.dolez.2019.01.0039.
"Marché du logement, secteur financier et fiscalité du capital : conduire des politiques propres à garantir une croissance vigoureuse." In Études économiques de l'OCDE : Suède, 103–38. OECD, 2013. http://dx.doi.org/10.1787/eco_surveys-swe-2012-6-fr.
Didier, Michel. "XIX. Quelle fiscalité de l’épargne et du capital pour retenir en France l’épargne des Français et l’orienter vers les entreprises ?" In Réformes et transformations, 413–29. Presses Universitaires de France, 2018. http://dx.doi.org/10.3917/puf.peber.2018.01.0413.
Heller, Anna. "Chapitre IV. Le statut de capitale de conventus : justice, fiscalité, rapports de dépendance." In “Les bêtises des Grecs”, 125–62. Ausonius Éditions, 2006. http://dx.doi.org/10.4000/books.ausonius.3410.
Reports on the topic "Fiscalité du capital":
Michaud, Pierre-Carl. Combler l’écart de niveau de vie entre le Québec et ses principaux partenaires. CIRANO, September 2023. http://dx.doi.org/10.54932/bxuv9805.