| Titre | Note sur l'équivalence entre impôts dans un cadre d'équilibre général en économie fermée | |
|---|---|---|
| Auteur | Katheline Schubert | |
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Revue | Economie et prévision |
| Numéro | no 98, 1991/2 Etudes de la fiscalité | |
| Rubrique / Thématique | Notes |
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| Page | 137-142 | |
| Résumé anglais |
Memo on the Equivalence between Taxes in a General Equilibrium Context in a Closed Economy,
by Katheline Schubert.
This paper examines the problem of equivalence, from the standpoint of both the payer and the payee, or the government, between tax on consumption and tax on wages, in a general equilibrium framework in a closed economy. The two usual dynamic models for the study on consumption, savings and capital accumulation, ie the indefinite-term model of optimization and the overlapping generations model, are analyzed. In both cases, it is shown that ensuring equivalency for the payer does not mean there is equivalence for the payee : tax receipts are modified by substitution. 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_5231 |
