| Titre | Quelques réflexions pour une simplification de l'IRPP | |
|---|---|---|
| Auteur | José Sastre Descals, Réjane Hugounenq | |
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Revue | Economie et prévision |
| Numéro | no 110-111, 1993/4-5 Fiscalité et redistribution | |
| Rubrique / Thématique | Fiscalité et redistribution |
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| Page | 23-34 | |
| Résumé anglais |
Speculation on Simplifying Personal Income Tax,
by Réjane Hugounenq and José Sastre Descals.
This study analyzes changes in the structure of personal income tax from the point of view of a thorough reform of the entire system of tax and social security contributions. The aim is to simplify the system, broaden the tax base and erase the anomalies observed in the spread of marginal tax rates by eliminating tax relief, reductions and the minimum collection rate as well as altering the tax scale. The proposed reforms reduce the marginal tax rates and improve the system's redistributive properties (as plotted on a Lorenz curve). It is observed that political decision-makers have a fair amount of room for manoeuvre in implementing these improvements as regards the choices of gains and losses relating to the various classes of revenue. Finally and not surprisingly, a choice necessarily needs to be made in the short term between a broadening of the tax base and redistribution. 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_5633 |
