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général / comptabilité nationale / finances - eur-lex.europa.eu iate.europa.eu
Impôts en capital dus non recouvrables [63]

Capital taxes assessed but unlikely to be collected [63]

général - eur-lex.europa.eu
Recettes en capital dont impôts en capital [1A.32] est égal à impôts en capital (D.91) enregistrés en variations des passifs et de la valeur nette de S.13.

Capital revenue of which capital taxes [1A.32] is equal to capital taxes (D.91) recorded among changes in liabilities and net worth of S.13.

organisation de l'entreprise - eur-lex.europa.eu
Recettes en capital dont impôts en capital [1A.32] est égal à impôts en capital (D.91) enregistrés en variations des passifs et de la valeur nette de S.13.

Capital revenue of which capital taxes [1A.32] is equal to capital taxes (D.91) recorded among changes in liabilities and net worth of S.13.

organisation de l'entreprise - eur-lex.europa.eu
Total des recettes en capital dont impôts en capital [1A.34] est égal à impôts en capital (D.91) enregistrés en variations des passifs et de la valeur nette de S.13.

Total capital revenue of which capital taxes [1A.34] is equal to capital taxes (D.91) recorded among changes in liabilities and net worth of S.13.

organisation de l'entreprise - eur-lex.europa.eu
Total des recettes en capital dont impôts en capital [1A.21] est égal à impôts en capital (D.91) enregistrés en variations des passifs et de la valeur nette de S.13.

Total capital revenue of which capital taxes [1A.21] is equal to capital taxes (D.91) recorded among changes in liabilities and net worth of S.13.

organisation de l'entreprise - eur-lex.europa.eu
Www.elsevier.com/locate/jet public debt and optimal taxes without commitment... Theory 77 (1997) 231–259] study the properties of optimal capital taxes in economies without commitment and no government debt....
général - core.ac.uk - PDF: www.iae.csic.es
Seignorage and capital taxation: tax competition revisitedWe re-examine the standard view that capital taxes are too low when capital is mobile across tax jurisdictions....
Government budget, public-sector wages and capital taxes in a small open economy: a hong kong case... Facing reductions in land sales and falls in foreign interest rates, a cut in public workers' pay is needed to make their wage comparable to the private sector and a hike in capital taxes is recommended for a budgetary consideration....
Import restrictions, capital taxes, and welfare.... Within this context it examines the price and welfare effects of capital taxes, the second-best policy towards capital in the presence of such trade restrictions, and the welfare implications of trade liberalization in the presence of capital...
Growth, employment and taxation with distortions in the goods and labour market... For plausible parametrisations of the model, lowering capital taxes dominate reductions in labour taxes in welfare terms....
Impôts en capital
général - eur-lex.europa.eu
Dans le SCN, les impôts sont classés en fonction de leur rôle dans l’activité économique: 1) impôts sur la production et les importations (D.2), 2) impôts courants sur le revenu, le patrimoine, etc. (D.5) et 3) impôts en capital (D.91).

The 2008 SNA classifies taxes according to their role in economic activities'namely: (i) taxes on production and imports (D2); (ii) current taxes on income, wealth, etc. (D5); and (iii) capital taxes (D91).

général - CCMatrix (Wikipedia + CommonCrawl)
Les transferts en capital sont enregistrés dans le compte de capital/transferts en capital/impôts en capital (D.91), aides à l’investissement (D.92) ou autres transferts en capital (D.99) (diminution de la valeur nette)

Capital transfers cover capital taxes (D.91), investment grants (D.92) and other capital transfers (D.99).

général - CCMatrix (Wikipedia + CommonCrawl)
Moment d'enregistrement: les impôts en capital sont enregistrés au moment où naît la créance fiscale.

Time of recording: capital taxes are recorded at the time when the tax liabilities arise.

général - CCMatrix (Wikipedia + CommonCrawl)
Www.elsevier.com/locate/jet public debt and optimal taxes without commitment... Theory 77 (1997) 231–259] study the properties of optimal capital taxes in economies without commitment and no government debt....
général - core.ac.uk - PDF: www.iae.csic.es
Seignorage and capital taxation: tax competition revisitedWe re-examine the standard view that capital taxes are too low when capital is mobile across tax jurisdictions....
Government budget, public-sector wages and capital taxes in a small open economy: a hong kong case... Facing reductions in land sales and falls in foreign interest rates, a cut in public workers' pay is needed to make their wage comparable to the private sector and a hike in capital taxes is recommended for a budgetary consideration....
Import restrictions, capital taxes, and welfare.... Within this context it examines the price and welfare effects of capital taxes, the second-best policy towards capital in the presence of such trade restrictions, and the welfare implications of trade liberalization in the presence of capital...
Growth, employment and taxation with distortions in the goods and labour market... For plausible parametrisations of the model, lowering capital taxes dominate reductions in labour taxes in welfare terms....
IMPÔTS EN CAPITAL
général - eur-lex.europa.eu
Www.elsevier.com/locate/jet public debt and optimal taxes without commitment... Theory 77 (1997) 231–259] study the properties of optimal capital taxes in economies without commitment and no government debt....
général - core.ac.uk - PDF: www.iae.csic.es
Seignorage and capital taxation: tax competition revisitedWe re-examine the standard view that capital taxes are too low when capital is mobile across tax jurisdictions....
Government budget, public-sector wages and capital taxes in a small open economy: a hong kong case... Facing reductions in land sales and falls in foreign interest rates, a cut in public workers' pay is needed to make their wage comparable to the private sector and a hike in capital taxes is recommended for a budgetary consideration....
Import restrictions, capital taxes, and welfare.... Within this context it examines the price and welfare effects of capital taxes, the second-best policy towards capital in the presence of such trade restrictions, and the welfare implications of trade liberalization in the presence of capital...
Growth, employment and taxation with distortions in the goods and labour market... For plausible parametrisations of the model, lowering capital taxes dominate reductions in labour taxes in welfare terms....

Publications scientifiques

A political economy theory of partial decentralization ∗... A capital poor median voter chooses to use redistributive capital taxes to provide public goods....
général - core.ac.uk - PDF: citeseerx.ist.psu.edu

Exemples français - anglais

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