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Évaluation empirique de quelques réformes de l'impôt sur le revenu

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  • François Legendre

Abstract

[ger] Empirische Bewertung einiger Einkommensteuerreformen, . von François Legendre.. . Mit dieser Untersuchung sollen auf der Grundlage einer repräsentativen Stichprobe von nahezu 40.000 Steuererklärungen einige grundlegende Reformen bei der französischen Einkommensteuer vorgeschlagen und bewertet werden. Wir bemühen uns allerdings dabei, die gegenwärtige Verteilung der Steuerlast soweit wie möglich zu berücksichtigen, und entwickeln eine Methode der kleinsten nichtlinearen Quadrate, um die Parameter der neuen Steuertabellen zu erhalten. Der Artikel enthält zudem eine kurze Beschreibung des bestehenden Systems, damit seine negativsten Auswirkungen ermittelt werden können. Es wird jedoch darauf hingewiesen, daß die Theorie der optimalen Besteuerung nicht genau die Richtungen aufzeigt, die bei der Reformierung einer Progressivsteuer eingeschlagen werden könnten. Unsere Bezugsreform kann mit keiner sozial akzeptablen Umverteilungsbilanz aufwarten. Durch die Einftihrung einer zurückzuerstattenden Steuergutschrift ist es allerdings möglich, eine hinsichtlich der Steuergerechtigkeit angemessenere Reform zu erhalten. Da die Verwirklicnung eines solchen Vorschlages nur wenig realistisch ist, wird die Auffassung bestätigt, daß es einer umfassenderen Reform des gesamten Abgabensystems bedarf . [fre] Évalution empirique de quelques réformes de l'impôt sur le revenu, . par François Legendre.. . Cette étude a pour objet, à partir d'un échantillon représentatif de près de 40 000 déclarations fiscales, de proposer et d'évaluer quelques réformes radicales de l'impôt sur le revenu en France. Nous cherchons cependant à respecter, autant que faire se peut, la répartition actuelle de la charge fiscale et nous développons une méthode de moindres carrés non linéaires pour obtenir les paramètres des nouveaux barèmes d'imposition. Nous décrivons, très sommairement, le système existant afin de repérer ses effets les plus indésirables. Nous soulignons, toutefois, que la théorie de la taxation optimale n'indique pas précisément les directions que pourrait prendre la réforme d'un impôt progressif. Notre réforme de référence ne présente pas un bilan redistributif socialement acceptable. Il est possible par contre, d'obtenir une réforme dominante (sur le plan de l'équité) en mettant en place un crédit d'impôt remboursable. Le caractère peu réaliste de cette dernière proposition accrédite l'idée qu'il convient de s'engager vers une réforme plus large du système de prélèvements obligatoires. [eng] Empirical Evaluation of Some Income Tax Reforms, . by François Legendre.. . The purpose of this study is to propose and evaluate some radical income tax reforms in France using a representative sample of nearly forty thousand tax returns. We endeavour to respect to the utmost the current breakdown of the tax burden and develop a non-linear least squares method to obtain the parameters for the new tax scales. The existing system is described in brief so as to identify its most undesirable effects. Nevertheless, it is stressed that the optimal taxation theory does not give a precise indication of the directions that the reform of a progressive tax could take. The reference reform applied here does not present socially acceptable redistributive results. However, it is possible to obtain a dominant reform (from the point of view of equity) by introducing a reimbursable tax credit. The somewhat unrealistic nature of this latter proposal substantiates the idea that a wider reform of the system of tax and social security contributions should be undertaken. [spa] Evaluación empírica de algunas reformas del impuesto sobre la renta, . por François Legendre.. . Tomando como punto de partida una muestra representativa de 40.000 declaraciones fiscales, este estudio tiene por objeto proponer y evaluar algunas reformas fiscales radicales del impuesto sobre la renta en Francia. No obstante, se ha tratado de respetar en todo lo posible el reparto actual de la carga fiscal y se desarrolla un método de los mínimos cuadrados no lineales para obtener los parâmetros de los nuevos baremos de tributación. También se describe, muy compendiadamente, el sistema existente con objeto de determinar sus efectos más indeseables. No obstante, cabe hacer subrayar que la teoría de la tasación optima no indica con la debida precisión las direcciones que podría tomar la reforma de un impuesto progresivo. La reforma de referencia que aquï se expone, no présenta un balance distributivo socialmente aceptable. En cambio, es posible obtener una reforma dominante (desde el punto de vista de lo equitable) por aplicación de un impuesto a cuenta reembolsable. El carácter poco realista de esta última propuesta acredita la idea por la cual parece conveniente emprender una reforma mús amplia del sistema de exacciones fiscales obligatorias.

Suggested Citation

  • François Legendre, 1993. "Évaluation empirique de quelques réformes de l'impôt sur le revenu," Économie et Prévision, Programme National Persée, vol. 110(4), pages 35-62.
  • Handle: RePEc:prs:ecoprv:ecop_0249-4744_1993_num_110_4_5634
    DOI: 10.3406/ecop.1993.5634
    Note: DOI:10.3406/ecop.1993.5634
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    5. Sandmo, Agnar, 1976. "Optimal taxation : An introduction to the literature," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 37-54.
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