| Titre | Le modèle d'impôt sur le revenu : Mir 4 | |
|---|---|---|
| Auteur | William Godderidge, Christian Pontagnier, Antoine Coutière | |
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Revue | Economie et prévision |
| Numéro | no 46, 1981/1 | |
| Page | 5-29 | |
| Résumé anglais |
French income tax model : Mir 4
by Antoine Coutière, Christian Pontagnier, William Godderidge.
The income tax model presented in this article is the fourth model of this type elaborated at the Direction de la prévision (Forecasts Division) over the past fifteen years or so Its methodology is therefore stabilized : on the basis of the latest representative sample of 40.000 households liable for income tax (1975 Inséé —Institut national de la statistique et des études économiques— survey on incomes) it is possible to work out tax forescasts and simulations for the current year and coming years. The size of the sample enables us to give reliable indications on the distribution of the tax and the cost of new measures, in terms of a great many criteria such as social and economic category, age, size of the family, nature and level of income.
After the analysis of the statistical distribution of the tax (objet of Part I) the article illustrates the other chief possibilities for.using the Mir 4 model Part II is devoted to its projectional application to years more recent than the year of the survey. Finally, the last part studies the result of simulations of taxation provisions which are alternatives to those in force under existing legislation. Source : Éditeur (via Persée) |
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| Article en ligne | http://www.persee.fr/web/revues/home/prescript/article/ecop_0249-4744_1981_num_46_1_6038 |
