| Titre | De l'évaluation économique des transferts fiscaux | |
|---|---|---|
| Auteur | Henry Sterdyniak | |
 |
Revue |
Revue de l'OFCE (Observations et diagnostics économiques) Titre à cette date : Observations et diagnostics économiques |
| Numéro | No 37, 1991 | |
| Rubrique / Thématique | Controverse sur la fiscalité |
|
| Page | 273-287 | |
| Résumé anglais | This article discusses the methods and results of the preceeding paper. It shows that a transfer between VAT and a tax on wages can be economically neutral or even be useful to increase the progressivity of the French fiscal system. It considers that it is not useful to try to increase the labour supply in a country which already experiences a high unemployment rate. It compares the results of macroeconometric and general equilibrium models to study fiscal reforms. | |
| Article en ligne | http://www.persee.fr/web/revues/home/prescript/article/ofce_0751-6614_1991_num_37_1_1258 |
