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Offre de travail et fiscalité : une revue de la littérature

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  • Richard Blundell

Abstract

[ger] Arbeitsangebot und Steuerpolitik: ein Überblick über die Fachliteratur, . von Richard Blundell.. . In diesem Überblick über die Fachliteratur wird die Bedeutung aufgezeigt, die dem Verhalten des Arbeitsangebotes bei der wirtschaf tlichen Bewertung der Steuerreformen zukommt. Anhand der umfassenden Reformen, die in Großbritannien in den achtziger Jahren durchgeführt wurden, läßt sich die Reaktion der verschiedenen Wirtschaftssubjekte analysieren. Das Verhalten der verheirateten Frauen weist die größte Reagibilität gegenüber steuerrechtlichen Veränderungen auf . Daneben gibt es allerdings noch bestimmte andere Gruppen, die sich ebenfalls durch spürbare Schwankungen des Familieneinkommens und beträchtliche marginale Einkommensänderungen auszeichnen. Manche Reformen veranlassen diejenigen, die bereits über eine Beschaftigung verfugen, noch mehr zu arbeiten, während andere einen Anreiz für die Teilnahme am Arbeitsmarkt darstellen. [spa] Oferta laboral y fiscalidad : análisis de la literatura, . por Richard Blundell.. . En el presente análisis de la literatura existente acerca de este tema se pone de relieve la importancia del comportamiento de oferta laboral para la evaluación économica de las reformas fiscales. Las importantes medidas adoptadas en Gran Bretaña durante los años ochenta . fjermiten evaluar las reacciones de los agentes. El comportamiento de las mujeres casadas es aquel más sensible a las modificaciones de a fiscalidad, pero determinados gmpos se caracterizan también por variaciones sensibles de sus ingresos familiares y por importantes modificaciones marginales de sus ingresos. Algunas reformas incitan a las personas que ya tienen un empleo a trabajar más, mientras que otras están destinadas a fomentar la participación en el mercado del trabajo. [fre] Offre de travail et fiscalité : une revue de la littérature, . par Richard Blundell.. . Cette revue de la littérature met en évidence l'importance du comportement d'offre de travail dans l'évaluation économique des réformes fiscales. Les importantes mesures prises au Royaume-Uni au cours des années quatre-vingt permettent d'évaluer les réactions des agents. Le comportement des femmes mariées est le plus sensible aux modifications de la fiscalité, mais certains groupes sont également caractérisés par des variations sensibles du revenu familial et par des modifications marginales importantes du revenu. Certaines réformes incitent ceux qui disposent déjà d'un emploi à travailler plus, tandis que d'autres encouragent la participation au marché du travail. [eng] Labour Supply and Taxation: A Survey, . by Richard Blundell.. . This review shows how important the behaviour of the labour supply is in the economic evaluation of tax reforms. An evaluation of agents' reactions can be made by looking at the radical measures taken by the United Kingdom in the 1980s. The behaviour of married women is most sensitive to changes in taxation. However, several other groups are also marked by considerable variations in family income and by sizeable marginal changes in income. Certain reforms encourage those already in employment to work longer hours, while others prompt participation in the job market.

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  • Richard Blundell, 1993. "Offre de travail et fiscalité : une revue de la littérature," Économie et Prévision, Programme National Persée, vol. 108(2), pages 1-18.
    • Handle: RePEc:prs:ecoprv:ecop_0249-4744_1993_num_108_2_5604
    DOI: 10.3406/ecop.1993.5604
    Note: DOI:10.3406/ecop.1993.5604
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    References listed on IDEAS

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    1. Olivier Bontout, 2000. "L'Earned Income Tax Credit, un crédit d'impôt ciblé sur les foyers de salariés modestes aux États-Unis," Économie et Statistique, Programme National Persée, vol. 335(1), pages 27-46.

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