| Titre | L'appréciation de la progressivité d'un impôt : une méthode et des illustrations | |
|---|---|---|
| Auteur | Didier Maillard | |
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Revue | Economie et prévision |
| Numéro | no 90, 1989/4 Patrimoins, dettes, taux d'intérêt | |
| Rubrique / Thématique | Notes |
|
| Page | 117-124 | |
| Résumé anglais |
An Evaluation of Tax Progressivity: a Method and Illustrations,
by Didier Maillard.
This article sets out a method to build up a synthetical indicator showing the progressivity of a particular tax, such as the income tax. As an illustration, the indicator is calculated in the case of a married couple with two children in France. The effects on progressivity of various tax measures, actually implemented as well as those which could be envisaged, are assessed by means of this indicator. Source : Éditeur (via Persée) |
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| Article en ligne | http://www.persee.fr/web/revues/home/prescript/article/ecop_0249-4744_1989_num_90_4_5129 |
