fiscalité - humani nil a me alienum puto
Tu n'as toujours pas compris non plus que le bouclier fiscal ne tient pas compte, par définition, des revenus du capital (ie du patrimoine, forcément hérité -- par donation et/ou en usufruit, pas fous). Des assurances vies, par exemple. Plus tu as en banque, et plus tu en profites. 10% de pas grand chose, ça donne rien ; 10% de 10.000.000.000€ bien placés, ça donne 1 milliard d'Euros ; et tu n'as pas levé le petit doigt (il y a des traders pour ça -- on sait ce qu'ils font, à présent, et ce qu'ils font toujours d'ailleurs). Ceux qui profitent du bouclier sont des héritiers qui [suite...]
Date: 2010-09-17 15:42:00
Articles de blogs
Grâce Fermeté Vie
Quels sont les avantagesd’une assurance-vie ? Grande souplesse du contrat, privilèges fiscaux, don simplifiée, épargne… l’avantage audace vie est d’une haute multiformité : en voilà donc un modique aperçu. les profits d’une assurance-vie tiennent de sa nature à son fermeté polymorphe : en cas de vie, le capital est jet à l’assuré au terme du Quels sont les avantagesd’une assurance-vie ? Grande souplesse du contrat, privilèges fiscaux, don simplifiée, épargne… l’avantage audace vie est d’une haute multiformité : en voilà donc un modique aperçu. les [suite...]
Date: 2010-10-03 22:24:29
Le blog du conseil de la banque et de l'assurance: Mauvaise ...
Conseils, adresses utiles, actualités, produits, astuces, pièges à éviter ... dans les domaines de la Banque et de l'Assurance ... Bercy a tranché. Les capitaux placés sur les contrats d'assurance-vie souscrits par l'époux survivant entrent désormais pour moitié dans la succession lorsque le couple était marié sous le régime de la communauté. Et ils sont taxés. Sans tambour ni trompette, par une simple réponse ministérielle, Bercy vient de mettre fin à un des avantages méconnus, mais important, de l'assurance-vie en matière de succession. Certes, il n'a pas touché [suite...]
Date: 2010-09-27 07:00:00
L'ISF est il un dogme religieux ? : LE CERCLE DES FISCALISTES
Le jugement que l’on peut porter sur l’opportunité de créer un nouvel impôt doit se fonder sur l’appréciation de son rendement financier, de ses incidences sociales, et de ses effets économique. L’institution d’un prélèvement annuel sur la fortune des particuliers, assorti d’un important abattement à la base tenant compte de la situation familiale du contribuable, et d’un barème progressif, contribuerait sans doute à la recherche de l’équité fiscale et à la réduction des inégalités patrimoniales. D’autre part, dans l’hypothèse om il serait assis sur [suite...]
Date: 2010-10-12 05:17:00
Tax Hikes, Economic Clouds, and Silver Linings: A Review of ...
Tax Hikes, Economic Clouds, and Silver Linings: A Review of Deficits and the Economy Advocates of higher taxes traditionally justify their policies by the spending that they support, either directly by linking taxes to spending or indirectly by linking taxes to deficit reduction. In either case, when pressed they would begrudgingly acknowledge the harmful economic effects of higher taxes but argue that these effects are an acceptable price to pay for the benefits associated with the spending. In recent years, some advocates have shifted to arguing that higher taxes are benign with [suite...]
Date: 2008-02-25 14:22:02
How the Wyden–Gregg Tax Reform Proposal Affects Taxpayers and the ...
The Bipartisan Tax Fairness and Simplification Act of 2010 would simplify the convoluted tax code and lower tax brackets for most Americans. Sponsored in the Senate by Democrat Ron Wyden of Oregon and Republican Judd Gregg of New Hampshire, this tax reform proposal would free productive resources to be reinvested and spur the economy, create 2.3 million more jobs per year, and significantly reduce public debt. A lower corporate tax rate would serve as an incentive both to keep domestic businesses in the U.S. and to attract foreign businesses to America. Higher taxes, as planned under current [suite...]
Date: 2010-05-20 02:33:00
The Economic Freedom Act: Economic and Fiscal Effects | The ...
Analysts at The Heritage Foundation’s Center for Data Analysis (CDA) conducted static and dynamic analyses of the act (H.R. 5029), finding that over the long term, dynamic economic effects would offset much of the cost of the tax relief. In the short term, the act would increase the deficit if it was not coupled with reductions in spending. This means a specific plan for spending cuts is imperative. The CDA analysts detail the economic and fiscal effects of the Economic Freedom Act’s spending and tax cuts. The Economic Freedom Act (H.R. 5029), introduced by Representative Jim Jordan [suite...]
Date: 2010-08-19 14:30:00
Héritage : comment léguer sans (trop) payer ?, Comment alléger ou ...
Jusqu’en 2007, la France était la lanterne rouge en matière de droits de succession, les plus taxés du monde ! Heureusement, la loi Tepa a permis de rectifier le tir en accélérant la transmission et en la rendant moins onéreuse. A savoir aussi : il existe d’autres moyens pour transmettre un patrimoine à moindre frais. Ce que permet la Loi Tepa En France, les biens peuvent être transmis aux héritiers soit par donation, soit au décès. La loi TEPA vise à améliorer la transmission de ces biens à moindre frais. La 4e mesure du projet permet notamment l’exonération totale de [suite...]
Date: 2010-03-15 00:00:00
Individual Income Tax Reform | The Heritage Foundation
Mr. Chairman, Senator Grassley, Members of the Senate Finance Committee, my name is J.D. Foster. I am the Norman B. Ture Senior Fellow in the Economics of Fiscal Policy at The Heritage Foundation. The views I express in this testimony are my own, and should not be construed as representing any official position of The Heritage Foundation. I thank the Committee for the opportunity to convey my views on the vital matter of individual income tax reform. Though the federal individual income tax system works in the sense that it raises an enormous amount of revenue for the government - [suite...]
Date: 2008-06-10 20:01:30
The Obama Budget: Spending, Taxes, and Doubling the National Debt ...
President Obama has framed his budget as a break from the "failed policies" of the Bush Administration. Actually, his budget doubles down on President George W. Bush's borrow, spend, and bailout policies. For example: President Bush expanded the federal budget by a historic $700 billion through 2008. President Obama would add another $1 trillion. President Bush began a string of expensive financial bailouts. President Obama is accelerating that course. President Bush created a Medicare drug entitlement that will cost an estimated $800 billion in its first decade. President Obama [suite...]
Date: 2009-03-16 19:33:26
A Victory for Taxpayers and the Economy | The Heritage Foundation
This afternoon, President George W. Bush signed the Tax Increase Prevention and Reconciliation Act of 2005 (H.R. 4297), which Congress passed last week. His signing assures that millions of taxpayers and millions more workers and business owners will enjoy low tax rates on capital gains and dividends and a potentially stronger economy through 2010. Had the President not signed this legislation into law, taxes would have increased in 2009, and the cost of capital, a key factor for economic growth, would have risen. Under current law, individual long-term net capital gains [suite...]
Date: 2006-05-17 13:17:45
Seven Myths About Taxing the Rich | The Heritage Foundation
Published on August 3, 2009 by Curtis Dubay Backgrounder #2306 President Barack Obama plans to raise the top two income tax rates from their current 33 and 35 percent levels to 36 and 39.6 percent, respectively. This would undo the 2001 and 2003 tax cuts for Americans earning more than $250,000 ($200,000 for singles) and return the top rates to the levels of 1993 to 2000 during the Clinton Administration. In addition to these tax hikes, the House of Representatives' Ways and Means Committee, led by Chairman Charlie Rangel (D-NY), favors another tax to fund the government takeover [suite...]
Date: 2009-08-03 12:53:12
Obama Tax Hikes: Higher Dividend Taxes Hurt Seniors | The Heritage ...
There is much talk in Washington and the media about the impending expiration of the 2001 and 2003 tax relief. Those in favor of letting the tax cuts expire argue that to do otherwise would be merely to reward the rich at the expense of the lower-income population. Lost in these misguided accusations is the fact that higher dividend taxes—part of the tax increase currently scheduled for January 1, 2011—will not only hurt American companies, but penalize America’s senior citizens. Older people hold the most stock of any demographic group, and often rely heavily on dividends to supplement [suite...]
Date: 2010-09-10 16:51:00
The UNs Perpetual Effort to Attain the Power to Tax | The Foundry ...
As stated in a 1996 Heritage paper, the ability to tax “represents the exercise of sovereign power. The U.N. should never have this power; it would be a usurpation of the constitutional rights of the American people. These rights are protected by the U.S. government, not the U.N. The U.N. does not represent the interests of Americans; it represents the interests of its 185 member states, many of which are undemocratic and repressive.”Accountability. The United Nations has proven all too vulnerable historically to mismanagement, waste, fraud, and corruption. Efforts to address [suite...]
Date: 2010-09-22 21:00:04
TaxVox: the Tax Policy Center blog :: Why The Heritage Foundation ...
In a Washington Times column today, two Heritage Foundation researchers argue that the Community Living Assistance Services and Supports (CLASS) Act is a trillion dollar government bailout waiting to happen. The CLASS Act is a national voluntary long-term care insurance program that was included in the new health care law. And to listen to the authors, you’d think CLASS will make Fannie Mae look like a Salvation Army Christmas kettle. They are dead wrong. While the law is flawed, it need not be the boondoggle that James Capretta and Brian Riedl fear. In fact, with some adjustments, CLASS [suite...]
Date: 2010-07-27 21:38:48
Heritage Foundation estimate on what the Obama, Pelosi, Carney tax ...
THE EFFECTS OF THE OBAMA TAX PLAN Delaware President Obama’s tax plan would allow portions of the 2001 and 2003 tax cuts to expire, resulting in steep tax hikes beginning in January 2011 for small businesses and those earning $250,000 or more. The tax hikes would significantly affect the economy in Delaware, most notably in the number of jobs and change in personal income. Among the results, from 2011 to 2020, the state of Delaware would: • Lose, on average, 2,006 jobs annually. • Lose, per household, $7,424 in total disposable personal income. • See total individual income taxes [suite...]
Date: 2010-09-29 03:40:40
Morning Bell: How the Obama Tax Hikes Affect You | The Foundry ...
Our VisionBuilding an America where freedom, opportunity, prosperity, and civil society flourish. About The Heritage FoundationFounded in 1973, The Heritage Foundation is a research and educational institution—a think tank—whose mission is to formulate and promote conservative public policies based on the principles of free enterprise, limited government, individual freedom, traditional American values, and a strong national defense. We believe the principles and ideas of the American Founding are worth conserving and renewing. As policy entrepreneurs, we believe the most effective [suite...]
Date: 2010-10-12 13:26:07
Dynamic Analysis of President Obama's Tax Plan | The Heritage ...
The economic effects of not extending the 2001 and 2003 tax laws would impact all Americans, especially those who will just start their economic lives and the millions more trying to find work after the worst recession in 60 years. William W. Beach is Director of and John L. Ligon is Policy Analyst in the Center for Data Analysis at The Heritage [suite...]
Date: 2010-09-20 17:22:00
The US Report Latest Posts / Blog Profile
Once the white board video was issued on the pending tax increase, Heritage just couldn't stand by and watch the train wreck. Economic Adviser Austan Goolsbee walks viewers through a subtle class warfare experiment. The Heritage video [suite...]
Date: 2008-04-17 00:36:20