[#TaxeZucman] Taxer les plus riches : quelle justice fiscale pour le XXIᵉ siècle ?

The debate provides a high-quality, nuanced discussion of wealth taxation, featuring two leading experts with complementary perspectives. Gabriel Zucman presents empirical evidence on the low effective tax rates of billionaires and argues for a global minimum tax to ensure fairness. Pascal Saint-Amans, with his OECD experience, offers practical insights into the political and administrative challenges of implementing such taxes. The moderation by Anne Michel ensures a balanced and informed conversation. The arguments are well-structured and grounded in research, though the debate format means that some points are not fully explored. The discussion is particularly strong in explaining the complexities of international tax cooperation and the role of institutions like the OECD. The sources cited are credible, including academic research and policy reports. The title accurately reflects the content. Overall, this is an excellent resource for understanding the current debates on taxing the wealthy.

The title accurately reflects the content: a debate on taxing the wealthy and fiscal justice in the 21st century.

8/10

The debate features two highly credible economists (Gabriel Zucman and Pascal Saint-Amans) with extensive academic and policy experience. The discussion is moderated by a journalist from Le Monde and held at ENS-PSL, a prestigious institution. The content is grounded in research and policy experience, though it is a debate format with inherent perspectives.

• 00:00Introduction Frédéric Worms
• 09:45Présentation par Anne Michel
• 15:50De quelle situation partons-nous en matière de taxation des plus riches?
• 26:16Quelles contraintes jouent dans le processus de taxation ?
• 38:40Un impôt-plancher pour les riches serait-il efficace ?
• 1:05:18Au delà de la "taxe Zucman", l'impôt sur les successions et la réforme fiscale
• 1:12:10Questions du publics

• ENS-PSL official website — Institutional context of the debate.
• ENS-PSL LinkedIn page — Institutional context.
• ENS-PSL YouTube channel — Channel hosting the video.

• OECD report on tax transparency — Supports the discussion on international tax cooperation.

• Critique of the global minimum tax — Some economists argue that the global minimum tax may have unintended consequences for developing countries.