| Titre | La fiscalité des ensembles de budget : quelques propositions | |
|---|---|---|
| Auteur | Marc Fleurbaey, Jean Bensaïd | |
 |
Revue | Economie et prévision |
| Numéro | no 110-111, 1993/4-5 Fiscalité et redistribution | |
| Rubrique / Thématique | Fiscalité et redistribution |
|
| Page | 1-22 | |
| Résumé anglais |
Budget Aggregates Taxation: Some Proposals,
by Jean Bensaïd and Marc Fleurbaey.
This article endeavours to show that a budget aggregates approach can lead to a tax policy with ambitious redistributive goals without sacrificing economic efficiency. The principles arising from such an analysis are as follows:
- The most suitable taxation formula for earned income is the hourly wage rate;
- Unearned income and earned income should be taxed separately;
- Taxation should take account of the size of the household independently of the progressiveness of the tax; the taxation of couples should differentiate between earned income and other income by allocating to each individual at least half of each component of the total income. Source : Éditeur (via Persée) |
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| Article en ligne | http://www.persee.fr/web/revues/home/prescript/article/ecop_0249-4744_1993_num_110_4_5632 |
