| Titre | L'évolution du caractère égalitaire du prélèvement fiscalo-social sous la cinquième République : un complément | |
|---|---|---|
| Auteur | Alain Trannoy, Jerry Rafaliarison, Rachel Loquet | |
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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 | 81-104 | |
| Résumé anglais |
The Development of the Egalitarian Character of Tax and Social Security Contributions under the Fifth Republic: A Supplement,
by Rachel Loquet, Jerry Rafaliarison and Alain Trannoy.
The purpose of this article is to expand the study on the comparison between the egalitarian nature of the income tax scale and social security contributions from 1959 to 1989, as undertaken by Trannoy et al (1991 Economie et Prévisions, Taxation Studies). In common with the previous study, this research restricts its focus to the study of the typical case of the single employee. This time, however, employers' social contributions are taken into account and social contributions paid under the "solidarité" scheme placing the long-term unemployed in short-term jobs are distinguished from other social contributions. The other enhancement consists of obtaining results using four samples of fiscally single individuals for 1984 and 1988. The recurrent observation fits in with the Lorenz-curve domination of the 1970s scales, sometimes by those of the 1980s and sometimes by those of the 1960s, depending on the case considered. 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_5636 |
