| Titre | La réforme de l'impôt sur le revenu : une mise en perspective | |
|---|---|---|
| Auteur | Eric Desquesses, Jean Bensaïd | |
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Revue | Economie et prévision |
| Numéro | no 110-111, 1993/4-5 Fiscalité et redistribution | |
| Rubrique / Thématique | Fiscalité et redistribution |
|
| Page | 63-80 | |
| Résumé anglais |
Bringing the Reform of Income Tax into Perspective,
by Jean Bensaïd and Eric Desquesses.
The article proposes an analysis of income tax in France and the reform of the scale introduced by the 1994 French Finance Law. The first part shows that income tax represents a modest share of all direct household tax and social security contributions as compared with the situation in other leading developed countries. Moreover, it is shown to be more progressive for an equivalent redistributive effect. The second part studies the main consequences of the recent reform of the income tax scale: simplification of calculation methods, decrease in the average rate concentrated on families and high incomes, and a drop in the average marginal tax rates. In general, however, income tax is more progressive and less redistributive than before the reform. 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_5635 |
