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Analyse microéconomique de la réforme de la TVA de juillet 1982 en France

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  • Rafiq BACCOUCHE
  • François LAISNEY

Abstract

The effects of the reform on the welfare of households are analysed with the INSEE survey "Budgets des familles 1979", using the methodology of M. A. King [1983] applied to a linear expenditure system where all parameters vary with household characteristics. The evaluation of global consequences of the reform uses indices of vertical inequality and horizontal inequity. The study indicates a slight redistributive effect. Most households benefit from the reform but households with children are particularly advantaged.

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Bibliographic Info

Article provided by ENSAE in its journal Annals of Economics and Statistics.

Volume (Year): (1986)
Issue (Month): 2 ()
Pages: 37-74

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Handle: RePEc:adr:anecst:y:1986:i:2:p:02

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Cited by:
  1. Nichele, Veronique & Robin, Jean-Marc, 1995. "Simulation of indirect tax reforms using pooled micro and macro French data," Journal of Public Economics, Elsevier, vol. 56(2), pages 225-244, February.
  2. repec:hal:journl:halshs-00268929 is not listed on IDEAS
  3. Véronique Nichèle, 1989. "Effets redistributifs et gain d'efficacité d'une réforme de l'allocation de logement en France," Économie et Prévision, Programme National Persée, vol. 91(5), pages 19-34.

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