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Redistribution et incitations au travail. Une application empirique simple de la fiscalité optimale


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  • Amedeo Spadaro
  • François Bourguignon


[eng] Redistribution and labour supply incentives: a simple application of the optimal tax theory. . A growing concern appeared in many developed countries during the last ten years that generous redistribution systems might be detrimental to those they want to help. By guaranteeing a minimum income or an income supplement to those whose purchasing power would fall below some limit, these systems would be responsible for strong labour-supply disincentives, the cost of which may be very high. In a static framework and under alternative specifications of the labour supply elasticities and the social welfare function, we show, in this paper, that, even if such a mechanism is not in complete disagreement with the Mirrlees optimal tax model, the difference between optimal and real tax rates can be high. The proposed implementation of the optimal tax model can be considered as an original alternative to the standard econometric approach to the analysis of fiscal reforms. [fre] En offrant une garantie de revenu minimum à ceux dont le revenu primaire se trouve en dessous d'un niveau de vie acceptable, les systèmes de redistribution en vigueur dans la plupart des pays européens pourraient détourner du marché du travail, peut-être durablement, les bénéficiaires de cette garantie. Dans une perspective statique et sous des hypothèses alternatives concernant l'élasticité de l'offre de travail et la fonction de bien-être social, on montre ici que, si un tel dispositif n'est pas en complet désaccord avec les enseignements d'un modèle de fiscalité optimale à la Mirrlees, les différences obtenues entre les barèmes optimaux et les barèmes réels de redistribution peuvent néanmoins être considérables. La mise en œuvre proposée ici du modèle de fiscalité optimale constitue une alternative originale aux approches économétriques standard des effets d'une réforme fiscale.

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Bibliographic Info

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

Volume (Year): n° 51 (2000)
Issue (Month): 3 ()
Pages: 473-487

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Handle: RePEc:cai:recosp:reco_p2000_51n3_0473

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Cited by:
  1. François Legendre, 2004. "Micro-simulation et évaluation des politiques économiques et sociale : un panorama des développements récents en France," Revue d'économie politique, Dalloz, vol. 0(1), pages 17-53.
  2. repec:hal:wpaper:halshs-00586292 is not listed on IDEAS
  3. Mohamed Ben Mimoun, 2004. "Redistribution Through Education and Other Mechanisms Under. Capital-Market Imperfections and Uncertainty : A Welfare Effect Analysis," Cahiers de la Maison des Sciences Economiques bla04110, Université Panthéon-Sorbonne (Paris 1).
  4. J-F. Laslier & A. Trannoy & K. Van Der Straeten, 2000. "Voting Under Ignorance of Job Skills of Unemployed : The Overtaxation bias," THEMA Working Papers 2000-38, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
  5. François Bourguignon & Amadéo Spadaro, 2008. "Tax-benefit revealed social preferences," PSE Working Papers halshs-00586292, HAL.
  6. Bargain, Olivier, 2004. "Normative Evaluation of Tax Policies: From Households to Individuals," IZA Discussion Papers 1441, Institute for the Study of Labor (IZA).
  7. Philippe Mongin, 2008. "Sur le Revenu de Solidarité Active," ICER Working Papers 18-2008, ICER - International Centre for Economic Research.
  8. repec:ese:emodwp:em9-08 is not listed on IDEAS
  9. Direr, A., 2010. "The taxation of life annuities under adverse selection," Journal of Public Economics, Elsevier, vol. 94(1-2), pages 50-58, February.
  10. repec:hal:wpaper:halshs-00590779 is not listed on IDEAS


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