Advanced Search
MyIDEAS: Login

L'harmonisation fiscale en Europe et l'économie française : une approche en équilibre général

Contents:

Author Info

  • William Perraudin
  • Thierry Pujol

Abstract

[eng] The paper uses a general equilibrium simulation model to gauge the impact of European fiscal harmonization upon the French economy. The approach taken in this study builds upon the overlapping generations simulation model developed by Auerbach and Kotlikoff (1987). The model we develop extends their framework in three important ways. First, it incorporates a well-developed external sector ; second, a fraction of the households faces a liquidity constraint ; third, the model includes heterogeneous households, referred to as the « rich » and the « poor », differing in their levels of labor productivity and in their tax burden. The basic finding of this study is that a cut in VAT and saving taxes financed by higher wage taxes imply significant welfare losses for both rich and poor households. Finally, we compare these results with those obtained by using models with a more keynesian bent. [fre] Cet article étudie les implications de l'harmonisation fiscale européenne pour l'économie française à travers un modèle d'équilibre général à générations imbriquées. Ce modèle se situe dans la lignée des travaux d'Auerbach et Kotlikoff (1987) avec, toutefois, trois différences. Il décrit une économie ouverte ; certains ménages subissent une contrainte de liquidité ; la population est hétérogène avec des « riches » et des « pauvres » différenciés par leurs productivités et la fiscalité supportée. La principale conclusion de cette étude est, qu'une réduction de la TVA et des taxes sur les revenus de l'épargne, compensée par un accroissement de la fiscalité sur les salaires, pourrait générer des pertes de bien- être significatives pour les deux groupes de ménages. Ces résultats sont, finalement, comparés à ceux d'autres études, qui en utilisant des modèles d'inspiration néokeynésienne, débouchent sur des résultats opposés.

(This abstract was borrowed from another version of this item.)

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=REOF_P1991_37N1_0245
Download Restriction: free

File URL: http://www.cairn.info/revue-de-l-ofce-1991-3-page-245.htm
Download Restriction: free

Bibliographic Info

Article provided by Presses de Sciences-Po in its journal Revue de l'OFCE.

Volume (Year): n° 37 (1991)
Issue (Month): 3 ()
Pages: 245-272

as in new window
Handle: RePEc:cai:reofsp:reof_p1991_37n1_0245

Contact details of provider:
Web page: http://www.cairn.info/revue-de-l-ofce.htm

Related research

Keywords:

Other versions of this item:

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as in new window

Cited by:
  1. INGENUE & Michel Aglietta, 2001. "Macroeconomic Consequences of Pension Reforms in Europe: an Investigation with the INGENUE World Model," Working Papers 2001-17, CEPII research center.
  2. M. Aglietta & J. Chateau & J. Fayolle & M. Juillard & J. Le Cacheux & G. Legarrec & V. Touzé, 2002. "Macroeconomic consequences of pension reforms in Europe:," Computing in Economics and Finance 2002 216, Society for Computational Economics.
  3. Aglietta, Michel & Chateau, Jean & Fayolle, Jacky & Juillard, Michel & Le Cacheux, Jacques & Le Garrec, Gilles & Touze, Vincent, 2007. "Pension reforms in Europe: An investigation with a computable OLG world model," Economic Modelling, Elsevier, vol. 24(3), pages 481-505, May.
  4. Equipe INGENUE, 2001. "Macroeconomic consequences of pension reforms in Europe: an investigation with the INGENUE world model," CEPREMAP Working Papers (Couverture Orange) 0116, CEPREMAP.

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:cai:reofsp:reof_p1991_37n1_0245. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Jean-Baptiste de Vathaire).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.