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Tableau S15.1a.

Simulation lmentaire d'un impt europen sur le patrimoine (exemple a)


Choix du barme d'imposition
(modifiez les paramtres en rouge)
Tranches de patrimoine

Tranche 1
Tranche 2
Tranche 3
Tranche 4
Tranche 5
Tranche 6

Entre

Et

Taux marginal
d'imposition

0
200,000
1,000,000
5,000,000
20,000,000
100,000,000

200,000
1,000,000
5,000,000
20,000,000
100,000,000
et plus

0.0%
0.0%
1.0%
2.0%
2.0%
2.0%
Rsultats de la simulation

% de la population
concerne par
cette tranche
d'imposition
Tranche 1
Tranche 2
Tranche 3
Tranche 4
Tranche 5
Tranche 6
Total

63.6%
33.5%
2.6%
0.20%
0.02%
0.002%
100.0%

(en % du PIB)

Recettes fiscales
rapportes par
cette tranche
d'imposition (en %
du PIB)

Nombre de
contribuables
concerne par
cette tranche
d'imposition
(milliers)

Recettes fiscales
rapportes par
cette tranche
d'imposition
(milliards )

25.5%
270.7%
130.6%
47.6%
17.8%
17.8%
510.0%

0.0%
0.0%
0.8%
0.6%
0.2%
0.2%
1.8%

274,873
144,794
11,373
857
92
10
432,000

0
0
121
88
33
33
274

65.0%

P90 threshold

442,708

45.0%

P95 threshold

612,981

28.0%

P99 threshold

1,907,051

12.0%

P99,9 threshold

8,173,077

% de la base fiscale concerne par


cette tranche d'imposition
(en % du
patrimoine priv
total)
5.0%
53.1%
25.6%
9.3%
3.5%
3.5%
100.0%

Rsultats intermdiaires
% de la base fiscale au-del du
% de la
Recettes
seuil infrieur de la tranche
population aufiscales audel du seuil
del du seuil
infrieur de la
(en % du
(en % du PIB)
tranche
patrimoine
(en % du PIB)
priv total)
100.00%
100%
510%
0.0%
36.37%
95%
485%
0.0%
2.85%
42%
214%
1.3%
0.22%
16%
83%
0.5%
0.02%
7%
36%
0.0%
0.002%
3%
18%
0.0%
1.8%

Simulation parameters
EU GDP (billions
, 2013)
EU total
population
(millions, 2013)
Ratio adult/total
population
Adult population
Per adult GDP
Per adult private
wealth
Private wealthGDP ratio

15,000
540
80%
432
34,722
177,083
510%

Top 10% wealth


share
Top 5% wealth
share
Top 1% wealth
share
Top 0,1% wealth
share
Top 0,01% wealth
share
Top 0,001%
wealth share

5.0%

P99,99 threshold

34,054,487

2.5%

P99,999 threshold

170,272,436

Pareto coeff a

1.63

Inverted Pareto
coeff b

2.60

EU GDP and population: 15 000 billions and 540 millions (see Table 1.1, 14 700 billions for enlarged EU GDP in 2012 and 540 millions for population)
Ratio adult/total population: 80% (see Piketty-Zucman 2013 country tables: 82% in Germany, 78% in France, etc.)
Private wealth-GDP ratio: 510% (see graph 5.1: average ratio private wealth/national income = about 550-560% in Europe) (somewhat higher with tax havens)
Top wealth shares: 65% for top 10%, 28% for top 1% (see Table S10.1: slighltly above European averages in order to take into account downward biases in national estimates; according to Roine-Waldenstrom, corrected top 1% share could be even higher)
Pareto coeff: average estimate; the true inverted Pareto coeff varies with threshold and is closer to 3 at the very top (see Forbes ranking), which would increase tax revenues

Tableau S15.1b. Simulation lmentaire d'un impt europen sur le patrimoine (exemple b)
Choix du barme d'imposition
(modifiez les paramtres en rouge)
Tranches de patrimoine

Tranche 1
Tranche 2
Tranche 3
Tranche 4
Tranche 5
Tranche 6

Entre

Et

Taux marginal
d'imposition

0
200,000
1,000,000
5,000,000
20,000,000
100,000,000

200,000
1,000,000
5,000,000
20,000,000
100,000,000
et plus

0.1%
0.5%
1.0%
2.0%
5.0%
10.0%
Rsultats de la simulation

% de la population
concerne par
cette tranche
d'imposition
Tranche 1
Tranche 2
Tranche 3
Tranche 4
Tranche 5
Tranche 6
Total

63.6%
33.5%
2.6%
0.20%
0.02%
0.002%
100.0%

(en % du PIB)

Recettes fiscales
rapportes par
cette tranche
d'imposition (en %
du PIB)

Nombre de
contribuables
concerne par
cette tranche
d'imposition
(milliers)

Recettes fiscales
rapportes par
cette tranche
d'imposition
(milliards )

25.5%
270.7%
130.6%
47.6%
17.8%
17.8%
510.0%

0.0%
0.8%
0.8%
0.6%
0.5%
1.1%
3.9%

274,873
144,794
11,373
857
92
10
432,000

2
125
121
88
82
164
582

65.0%

P90 threshold

442,708

45.0%

P95 threshold

612,981

28.0%

P99 threshold

1,907,051

12.0%

P99,9 threshold

8,173,077

% de la base fiscale concerne par


cette tranche d'imposition
(en % du
patrimoine priv
total)
5.0%
53.1%
25.6%
9.3%
3.5%
3.5%
100.0%

Rsultats intermdiaires
% de la base fiscale au-del du
% de la
Recettes
seuil infrieur de la tranche
population aufiscales audel du seuil
del du seuil
infrieur de la
(en % du
(en % du PIB)
tranche
patrimoine
(en % du PIB)
priv total)
100.00%
100%
510%
0.3%
36.37%
95%
485%
1.2%
2.85%
42%
214%
0.7%
0.22%
16%
83%
0.5%
0.02%
7%
36%
0.7%
0.002%
3%
18%
0.5%
3.9%

Simulation parameters
EU GDP (billions
, 2013)
EU total
population
(millions, 2013)
Ratio adult/total
population
Adult population
Per adult GDP
Per adult private
wealth
Private wealthGDP ratio

15,000
540
80%
432
34,722
177,083
510%

Top 10% wealth


share
Top 5% wealth
share
Top 1% wealth
share
Top 0,1% wealth
share
Top 0,01% wealth
share
Top 0,001%
wealth share

5.0%

P99,99 threshold

34,054,487

2.5%

P99,999 threshold

170,272,436

Pareto coeff a

1.63

Inverted Pareto
coeff b

2.60

EU GDP and population: 15 000 billions and 540 millions (see Table 1.1, 14 700 billions for enlarged EU GDP in 2012 and 540 millions for population)
Ratio adult/total population: 80% (see Piketty-Zucman 2013 country tables: 82% in Germany, 78% in France, etc.)
Private wealth-GDP ratio: 510% (see graph 5.1: average ratio private wealth/national income = about 550-560% in Europe) (somewhat higher with tax havens)
Top wealth shares: 65% for top 10%, 28% for top 1% (see Table S10.1: slighltly above European averages in order to take into account downward biases in national estimates; according to Roine-Waldenstrom, corrected top 1% share could be even higher)
Pareto coeff: average estimate; the true inverted Pareto coeff varies with threshold and is closer to 3 at the very top (see Forbes ranking), which would increase tax revenues