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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.

Suggested Citation

  • Rafiq Baccouche & François Laisney, 1986. "Analyse microéconomique de la réforme de la TVA de juillet 1982 en France," Annals of Economics and Statistics, GENES, issue 2, pages 37-74.
    • Handle: RePEc:adr:anecst:y:1986:i:2:p:37-74
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    File URL: http://www.jstor.org/stable/20075604
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    1. Bernard THIRY, 1988. "DISTRIBUTIVE EFFECTS OF THE REFORM OF VALUE-ADDED TAX. The case of Belgium," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 59(3), pages 341-363, September.

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