| Titre | L'évolution du caractère égalitaire du couple impôt sur le revenu-cotisations sociales sous la cinquième République | |
|---|---|---|
| Auteur | Patrick Moyes, Michel Lebreton, Rachel Jehanne, Alain Trannoy | |
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Revue | Economie et prévision |
| Numéro | no 98, 1991/2 Etudes de la fiscalité | |
| Rubrique / Thématique | Etudes de la fiscalité |
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| Page | 1-19 | |
| Résumé anglais |
The Development of the Egalitarian Nature of the Taxes on Income/Social Contributions Pair Under the Fifth Republic,
by Alain Trannoy, Rachel Jehanne, Michel Lebreton, Patrick Moyes.
The purpose of this paper is to grasp the development of the egalitarian nature of rates of taxation on income and wage-earners' social contributions over the 1959-1989 period, with no reference to any specific distribution of income. We used the equivalent of elasticity of income after taxes as a progressivity indicator (Jakobsson) for needs which are not continually differentiable. The study of the standard example of a wage-earning bachelor reveals uncertainty everywhere induced by legislative changes with the opposite effects. Raising the ceiling for social contributions, on the one hand, the effect of which is more egalitarian than not, was offset by increased rates under the ceiling. On the other hand, as far as income tax was concerned, the increase in the taxable threshold, which has more of an inegalitarian effect, was compensated for by raising the marginal rate of maximal taxation. Source : Éditeur (via Persée) |
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| Article en ligne | http://www.persee.fr/web/revues/home/prescript/article/ecop_0249-4744_1991_num_98_2_5221 |
