| Titre | Les recettes fiscales des administrations publiques centrales dans le modèle "Administrations" (Recfisc) | |
|---|---|---|
| Auteur | Max Tabouillot, Patrice Mantz, Fabrice Hatem | |
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Revue |
Economie et prévision Titre à cette date : Statistiques et études financières (Série orange) |
| Numéro | no 43, 1980/3 | |
| Page | 13-33 | |
| Résumé anglais |
The central government administrations'revenue derived from taxation in the «administrations» model (Recfisc)
by F. Hatem, P. Mantz, M. Tabouillot.
The way in which revenue derived from taxation is dealt with in the «Administrations» model has many original features compared with the corresponding equations of existing macroeconomic models: thus, the concern for facilitating the dialogue with all potential interlocutors has led to projecting this revenue both into the nomenclature of the Finance Act and into the more economic one of National Accounts. Above all, in this model, general Government taxes and local taxes are modehzed separately, just as are transfers of taxation revenue from the State to local administrations.
Some of the most important equations of Recfisc (this acronym designates the projection block of the revenue derived from taxation by the State and by the various central administration services) are reductions of detailed models of the Bureau des études fiscales of the Direction de la prévision: such is the case mainly with the value added tax (Vat model) and the income tax (Mir 4, Emire models). In the latter case, the procedure faithfully traces the passing from the basis of assessment (taxable income) to the issuing of assessment lists, then to the actual collection.
Particular care is given to solving the delicate question of the modeli- zation of the tax on the profits of corporate enterprises, which is a separate modelization for non financial corporate enterprises, for the Banque de France and for the other credit institutions and insurance enterprises.
Featuring, in addition to the aforementioned reduced equations of taxation models, institutional or econometric equations as well. Recfisc is so designed as to permit easy execution of taxation policy variants Therefore the specifications retained include as often as possible the effective instruments of action of the public authorities (legal Vat rates, rates of the inland duty on petroleum products, bracket-raising rates for the income-tax schedule, for example).
Like the «Administrations» model as a whole, Recfisc is made to be used in conjunction with a macroeconomic model (i e. Copain) with which it has multiple interrelations. Indeed, only such an integration can make it possible not only to appraise the evolution of revenue in such-and- such a macroeconomic scenario, but also and especially to gauge the consequences on the economy as a whole of decisions modifying taxation. Source : Éditeur (via Persée) |
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| Article en ligne | http://www.persee.fr/web/revues/home/prescript/article/ecop_0338-4217_1980_num_43_1_3088 |
