| Titre | Taxe d'habitation, revenu et impôt sur le revenu en 1980 : un constat | |
|---|---|---|
| Auteur | Christian Pontagnier, Annick Duché | |
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Revue | Economie et prévision |
| Numéro | no 67, 1985/1 | |
| Page | 3-44 | |
| Résumé anglais |
Inhabited house tax, income and income tax in 1980:
a report,
by Annick Duché and Christian Pontagnier.
The inhabited house tax, which is the subject this article deals with, is one of the mam taxes collected on behalf of French local authorities. This study has been carried out owing to a model called Taxhab, which is based upon the sample of the 1 979 income survey, just like income tax model Mir 5. It puts together the 1979 income tax and the 1980 inhabited house tax, which are most of the time paid the same year.
It is shown first of all that the tax studied, which concerns here only metropolitan main dwelling-places, is correctly represented both on national and regional levels.
National results are gathered in a first part. On an average, the inhabited house tax grows with income, but less rapidly than the latter. It is statistically degressive whereas income tax is strongly progressive; the absolute concentration of the tax is also presented
The dependance of the tax on various criteria related to the taxpayer himself (age, profession) is then studied.
In the last part, geographic variations of the tax are put forward, showing a strong dispersion between regions, urban units of different sizes, and towns.
This article is completed by several technical documents and illustrated by numerous tables, graphs, maps. Source : Éditeur (via Persée) |
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| Article en ligne | http://www.persee.fr/web/revues/home/prescript/article/ecop_0249-4744_1985_num_67_1_3373 |
