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Les effets redistributifs de la réforme de l'impôt des personnes physiques: résultats de microsimulation

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  • Bea Cantillon
  • Brigit Kerstens
  • Gerlinde Verbist
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    Abstract

    En 2001 le gouvernement a adopté une réforme de l’impôt des personnes physiques. Cette réforme comprend quatre grands axes. Le premier axe vise une baisse de la pression fiscale sur le travail, le second axe a trait à la neutralité vis-à-vis du choix du mode de vie, le troisième axe accroît la prise en compte des enfants à charge, et le quatrième axe concerne les mesures fiscales écologiques. Dans cet article nous évaluons les effets de la réforme par rapport à l’objectif redistributif: comment ses gains sont-ils répartis et quelles sont les conséquences en terme de pauvreté. Pour en estimer les effets, nous utilisons MISIM, le modèle de microsimulation qui a été développé pour les données d’enquête du Panel Socio-Economique.

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    File URL: https://dipot.ulb.ac.be/dspace/bitstream/2013/11857/1/ber-0248.pdf
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    Bibliographic Info

    Article provided by ULB -- Universite Libre de Bruxelles in its journal Brussels economic review.

    Volume (Year): 46 (2003)
    Issue (Month): 1 ()
    Pages: 71-98

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    Handle: RePEc:bxr:bxrceb:y:2003:v:46:i:1:p:71-98

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    Related research

    Keywords: Impôt des personnes physiques; Réforme de l'impôt; Distribution des revenus; Microsimulation;

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