Dans un très intéressant article publié dans le New York Times, Tyler Cowen explique pourquoi, selon lui, la prochaine grande bataille économique sera celle de l’impôt, notamment celle de savoir s’il vaut mieux privilégier la fiscalité des entreprises ou celle des personnes. A lire.


IF you’d like to know where American political debates are headed, the data suggest a simple answer. The next major struggle — in economic terms at least — will be over whether taxes on personal wealth should rise — and by how much.


Historically, economists — including me — have generally favored taxes on consumption, on the grounds that they would do the least damage to long-term savings, investment and economic growth. Yet in some eyes, rising wealth will become a tempting target for short-term political gain. And note that while most Republicans currently oppose consumption taxes, they may dislike the relevant alternative, namely wealth taxes, even more.