| Titre | Un modèle d'équilibre général appliqué à l'étude de la fiscalité française | |
|---|---|---|
| Auteur | Pierre-Yves Letournel, Katheline Schubert | |
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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 | 83-99 | |
| Résumé anglais |
A Computable General Equilibrium Model applied to French Tax Laws : Long-term Results,
by Katheline Schubert, Pierre- Yves Letournel.
This paper proffers a computable general equilibrium model, the purpose of which is to measure the economic impacts of modifying structure of the French tax laws. The model used is thus a dynamic overlapping generations model, in which the agents optimize behaviour over the whole of their life cycle. The economy is an open one and includes two productive sectors for the domestic and markets respectively. The government levies taxes and consumes goods and services. The agents' anticipations are perfect. After the sizing procedure adopted, we set out the long-term results of standard amendments to the tax laws. 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_5226 |
