L'imposition des revenus de l'investissement en Europe, une hétérogénéité coûteuse

L’imposition des revenus du capital en Europe est caracterisee par l’autonomie de juridictions parcellisees d’une part, l’integration du marche du capital d’autre part. Cette situation ouvre la voie a une concurrence entre juridictions couteuse en termes de bien-etre, tant du fait des pertes de recettes fiscales qu’elle implique, que des modifications qu’elle induit dans la distribution de la charge des depenses publiques et l’allocation des depenses des Etats. Dans cet article nous commencons par decrire cette situation, ensuite nous en proposons une analyse, lecture selon la grille du discours economique sur les finances publiques, enfin nous discutons quelques pistes pour sortir de cette heterogeneite couteuse.

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