| Titre | Les déductions fiscales en faveur de l'accession à la propriété : le modèle Défis | |
|---|---|---|
| Auteur | Michel Mouillart | |
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Revue | Economie et prévision |
| Numéro | no 86, 1988/5 | |
| Page | 51-73 | |
| Résumé anglais |
Tax deductions for home ownership : the Défis model, by Michel Mouillait.
In France and in most Eec Member States tax deductions occupy a central place in the system of aids for home ownership. The Défis model proposes a medium term analysis and projection structure of this system of tax aids.
This article begins by a presentation of tax measures for home ownership and their role in the recovery of housing construction which has been observed for three years. In a second part, the structure and the characteristics of the Defis model are detailed: of relatively simple design, it is an analytical mesosimulation model which uses an original statistical model reconstituted on the basis of the Crep (Centre de Recherche Economique sur l'Epargne) "housing financing Observatory" and a very precise representation of the tax measures considered. Finally, in the third part, the model is used in order to illustrate some of the properties of the tax aid system. The article annexes give a complementary description of all the tax measures and present detailed results of the model. Source : Éditeur (via Persée) |
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| Article en ligne | http://www.persee.fr/web/revues/home/prescript/article/ecop_0249-4744_1988_num_86_5_5083 |
