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Enseignement supérieur et durées de subvention individuelle implicite. Une analyse par microsimulation dynamique

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  • Pierre Courtioux
  • Stéphane Gregoir
  • Dede Houeto

Abstract

Based on a dynamic microsimulation model, we analyze the public investment in higher education with a fiscal equity perspective. Our results show that the difference between the level of taxes for tertiary degrees and the level of public subsidies for their initial training is an issue. We consider that the taxes paid by the former student are used to cover the cost of his/her initial training. Then, we estimate that the median of implicit subvention corresponds to 18% of the fiscal life cycle of an individual with a tertiary degree; there is an important heterogeneity across the types of diploma. Classification JEL : H52, J24, J11, C63

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Bibliographic Info

Article provided by Presses de Sciences-Po in its journal Revue économique.

Volume (Year): 62 (2011)
Issue (Month): 5 ()
Pages: 835-865

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Handle: RePEc:cai:recosp:reco_625_0835

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Cited by:
  1. Paul Angles, 2013. "L'impôt sur le diplôme comme alternative au mode de financement de l'enseignement supérieur en France : une évaluation par microsimulation," Post-Print dumas-00909926, HAL.

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