De l'évaluation économique des transferts fiscaux
Abstract[eng] This article discusses the methods and results of the preceeding paper. It shows that a transfer between VAT and a tax on wages can be economically neutral or even be useful to increase the progressivity of the French fiscal system. It considers that it is not useful to try to increase the labour supply in a country which already experiences a high unemployment rate. It compares the results of macroeconometric and general equilibrium models to study fiscal reforms.
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Bibliographic InfoArticle provided by Presses de Sciences-Po in its journal Revue de l'OFCE.
Volume (Year): n° 37 (1991)
Issue (Month): 3 ()
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Web page: http://www.cairn.info/revue-de-l-ofce.htm
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- Katheline Schubert, 1991. "Note sur l'équivalence entre impôts dans un cadre d'équilibre général en économie fermée," Économie et Prévision, Programme National Persée, vol. 98(2), pages 137-142.
- Henri Sterdyniak, 1991. "Une équivalence robuste," Économie et Prévision, Programme National Persée, vol. 98(2), pages 143-144.
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