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Compte rendu de la conférence de consensus sur la fiscalité des ménages et des entreprises du 20 mai 2014

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Listed:
  • Henri Sterdyniak
  • Vincent Touzé

Abstract

The increase in the tax burden in France raises many questions about the legitimacy of our tax policy. Many tax reform proposals were made. In order to deepen the debate, the OFCE held on May 20, 2014 a consensus conference on taxation of households and businesses. This article publishes the minutes of the debates. The first debate focuses on business taxation. It should probably be lowered and simplified. The second debate on environmental taxation concludes that a rapid and programmed increase should be adopted. The third debate on the household taxation shows that the current complexity results from a significant progressive taxation which makes it is more difficult to adopt a simplification reform. The last debate explores the issues of taxation of capital income. The redistributive impact of capital tax must be maintained, which greatly reduces the possibilities of reform.

Suggested Citation

  • Henri Sterdyniak & Vincent Touzé, 2015. "Compte rendu de la conférence de consensus sur la fiscalité des ménages et des entreprises du 20 mai 2014," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(3), pages 13-60.
    • Handle: RePEc:cai:reofsp:reof_139_0013
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    Cited by:

    1. repec:hal:spmain:info:hdl:2441/2rbo64egjr8j78lsej25qnm0pf is not listed on IDEAS
    2. Gilles Le Garrec & Vincent Touze, 2018. "Prélèvement à la source de l'impôt sur le revenu et année de transition : quel impact pour les finances publiques et l'équité générationelle ?," Sciences Po publications 20, Sciences Po.
    3. Gilles Le Garrec & Vincent Touzé, 2018. "Prélèvement à la source de l'impôt sur le revenu et année de transition : quel impact pour les finances publiques et l'équité générationelle ?," SciencePo Working papers Main hal-03458262, HAL.
    4. repec:hal:spmain:info:hdl:2441/5f6r8mtjsm80ras2hkv5b13987 is not listed on IDEAS
    5. Gilles Le Garrec & Vincent Touzé, 2018. "Prélèvement à la source de l'impôt sur le revenu et année de transition : quel impact pour les finances publiques et l'équité générationelle ?," Working Papers hal-03458262, HAL.
    6. Gilles Le Garrec & Vincent Touzé, 2016. "Prélèvement à la source de l'impot sur le revenu et année de transition : quel impact pour les finances publiques et l'équité fiscale ?," Documents de Travail de l'OFCE 2016-28, Observatoire Francais des Conjonctures Economiques (OFCE).

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