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Les hauts revenus face aux modifications des taux marginaux supérieurs de l'impôt sur le revenu en France, 1970-1996

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  • Thomas Piketty

Abstract

[eng] High-Income Taxpayers' Reactions to Marginal Income Tax Rates Changes in France, 1970-1996 . by Thomas Piketty . This paper uses the main income tax law changes that occured in France over the 1 970- 1 996 period as " natural experiments " in order to estimate the elasticity of high-income taxpayers' taxable income with respect to marginal tax rates. Given the large pro-cyclicity of the very-high-income taxpayers' income share over the entire period, we use annual tax returns data about the level and composition of income within the top decile and the top centile of the taxpayers distribution of taxable income. The general conclusion is that the relatively large changes in top marginal income tax rates (both in 1981-1982 and 1 986- 1 987) - did not induce any important structural change in the distribution. The distribution of taxable income among high-income taxpayers is extremly stable in France over the entire 1970-1996 period, and short-term fluctuations are better explained by the business cycle than by tax-induced behavioral changes. [fre] Les hauts revenus face aux modifications des taux marginaux supérieurs de l'impôt sur le revenu . en France, 1970-1996 par Thomas Piketty . Cet article utilise les principales réformes de l'impôt sur le revenu en France durant les 25 dernières années comme des " expériences naturelles " permettant d'estimer l'élasticité du revenu imposable. Afin de prendre en compte la très forte pro-cyclicité des hauts revenus, nous étudions les variations annuelles observées pour les différents centiles de revenu imposable sur l'ensemble de la période 1970-1996, et nous exploitons notamment le fait que la mise en place du mécanisme de plafonnement des effets du quotient familial en 1981 et 1986 a conduit à des variations très contrastées des taux marginaux applicables à des contribuables ayant le même niveau de revenu mais des situations familiales légèrement différentes. Nous estimons des élasticités maximales de l'ordre de 0,1-0,2, c'est-à-dire des élasticités sensiblement inférieures aux niveaux requis pour que des baisses des taux marginaux supérieurs de l'IR puissent être auto-financées.

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File URL: http://dx.doi.org/doi:10.3406/ecop.1999.5958
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Bibliographic Info

Article provided by Programme National Persée in its journal Économie & prévision.

Volume (Year): 138 (1999)
Issue (Month): 2 ()
Pages: 25-60

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Handle: RePEc:prs:ecoprv:ecop_0249-4744_1999_num_138_2_5958

Note: DOI:10.3406/ecop.1999.5958
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Web page: http://www.persee.fr/web/revues/home/prescript/revue/ecop

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