21 MARS 2021
Une tribune d'Alain Trannoy (EHESS/AMSE) et co-auteurs sur la taxation foncière optimale. L'article a été publié sur le portail Vox-EU (seulement en anglais).
"Housing wealth is now between two and four times as large as GDP in many Western economies. This column reintroduces land and housing structures to the theory of optimal taxation, and finds that first-best taxation is achieved through a property tax on land and requires no tax on capital. Even absent land taxes, one can tax land indirectly and reach a Ramsey second best still with no tax on capital and positive housing rent taxes in the steady state."
►Read the full Vox EU column online
