| Titre | Simulations de réformes de la fiscalité directe et indirecte des ménages en France | |
|---|---|---|
| Auteur | Stefan Vôgele, Matthias Staat, Martin Mühleisen, François Laisney | |
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Revue | Economie et prévision |
| Numéro | no 110-111, 1993/4-5 Fiscalité et redistribution | |
| Rubrique / Thématique | Fiscalité et redistribution |
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| Page | 129-150 | |
| Résumé anglais |
Simulations of Direct and Indirect Household Taxation Reforms in France,
by François Laisney, Martin Mühleisen, Matthias Staat and Stefan Vögele.
This article studies how the welfare of French households is affected by the simultaneous implementation of an indirect tax reform (different variants of the first VAT harmonization proposal made by the European Commission) and a direct tax reform (different variants of an attenuation of the income-split tax system, a particularity of the French tax system that could be interpreted as aiming to adapt the tax burden to the demographic make-up of households) on constant tax revenue. A comparison is made between two reference-situation grading approaches combined with two approaches simulating household reactions to changes in the tax system. One of these approaches takes into account the existence of fixed labour costs. The two approaches show that the implementation of the Commission's proposal, which keeps the reduced rate stable, can be favourable to a small majority of the households studied (although a status quo is preferable on the basis of a number of other criteria). However, they also find that the normal rate ensuring the steadfastness of tax revenue goes beyond the limits imposed by the Commission. On the other hand, although the simultaneous introduction of an attenuation ofthe income-split tax system brings the normal rate back down in the desired space of time and thus reduces the level of prices, the associated reform is clearly less desirable than that concerning VAT only. This result runs counter to the opinion that tax breaks with respect to the income-split tax system are only significant for the wealthiest households. Source : Éditeur (via Persée) |
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| Article en ligne | http://www.persee.fr/web/revues/home/prescript/article/ecop_0249-4744_1993_num_110_4_5638 |
