| Titre | Évaluation empirique de quelques réformes de l'impôt sur le revenu | |
|---|---|---|
| Auteur | François Legendre | |
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Revue | Economie et prévision |
| Numéro | no 110-111, 1993/4-5 Fiscalité et redistribution | |
| Rubrique / Thématique | Fiscalité et redistribution |
|
| Page | 35-62 | |
| Résumé anglais |
Empirical Evaluation of Some Income Tax Reforms,
by François Legendre.
The purpose of this study is to propose and evaluate some radical income tax reforms in France using a representative sample of nearly forty thousand tax returns. We endeavour to respect to the utmost the current breakdown of the tax burden and develop a non-linear least squares method to obtain the parameters for the new tax scales. The existing system is described in brief so as to identify its most undesirable effects. Nevertheless, it is stressed that the optimal taxation theory does not give a precise indication of the directions that the reform of a progressive tax could take. The reference reform applied here does not present socially acceptable redistributive results. However, it is possible to obtain a dominant reform (from the point of view of equity) by introducing a reimbursable tax credit. The somewhat unrealistic nature of this latter proposal substantiates the idea that a wider reform of the system of tax and social security contributions should be undertaken. 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_5634 |
