Nous sommes heureux d’annoncer que Ségal Le Guern Herry, membre de l’AMSE, a obtenu une bourse postdoctorale Marie Skłodowska-Curie (MSCA – European Fellowship), l’une des distinctions européennes les plus sélectives pour les jeunes chercheurs.
Dans le cadre de ce financement, il passera 12 mois au sein de l’université d’Oxford, où il collaborera étroitement avec Niels Johannesen, directeur du Centre for Business Taxation et spécialistes de la fiscalité internationale, pour développer son projet :
« L'imposition des plus-value à l'heure de la mondialisation ».
Résumé
The realization-based taxation of capital gains is often described as the Achilles’ heel of modern tax systems: it allows wealthy households and entrepreneurs to accumulate vast fortunes while deferring taxation, sometimes indefinitely or by emigrating abroad. This project studies two remedies to this weakness: accrual-based taxation and exit taxation. By combining Danish and French microlevel administrative data and frontier microeconometric methods, the objective of the proposal is to provide evidence on taxpayers' response to accrual-based capital gains taxation and exit taxation. The results will have implications for how to tax capital gains in order to minimize economic distortions while reducing avoidance opportunities, raising revenue, and ultimately reducing inequality.
© Marie Skłodowska-Curie Actions - European Union