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Le quotient familial : une structure fiscale cohérente avec le critère de Lorenz relatif

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  • Alain Trannoy
  • Patrick Moyes

Abstract

[eng] The family Quotient: a Tax Structure Consistent with the Relative Lorenz Criterion . by Patrick Moyes and Alain Trannoy . When households are identical in all characteristics other than income, an average rate of taxation increasing with primary income guarantees that disposable income is more evenly distributed than pre-tax income. This paper studies whether it is possible to obtain a similar finding with heterogeneous populations, where households can be differentiated by both income and family size. An equivalent transformation renders the income of different-sized households comparable and the tax system's redistributive capacity is evaluated by comparing Lorenz equivalent-income curves before and after taxation. We find that, when the single person is taken as the reference, most of the income tax systems in use are consistent with the goal of reducing inequalities. However, the family quotient procedure used in France is the only mechanism that makes the reduction in inequalities independent of the type of reference used. [fre] Le quotient familial : une structure fiscale cohérente avec le critère de Lorenz relatif . par Patrick Moyes et Alain Trannoy . Lorsque les ménages sont identiques en ce qui concerne toutes les caractéristiques autres que le revenu, un taux moyen de taxation qui augmente avec le revenu primaire garantit que les revenus disponibles sont moins inégalement distribués que les revenus avant taxation. Ce papier examine s'il est possible d'obtenir un résultat similaire dans le cas de populations hétérogènes où les ménages peuvent être distingués à la fois par le revenu et la taille familiale. Une transformation équivalente est utilisée pour rendre comparables les revenus de ménages de tailles distinctes et la capacité redistributive du système fiscal est évaluée à partir de la comparaison des courbes de Lorenz des distributions des revenus équivalents avant et après taxation. Nous montrons que la plupart des systèmes d' imposition des revenus en vigueur sont cohérents avec l'objectif de réduction des inégalités dès lors qu'on retient le célibataire comme référence. Si l'on désire que la réduction des inégalités soit indépendante du type de référence, alors la procédure du quotient familial utilisée en France est le seul mécanisme possible.

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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: 111-124

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Handle: RePEc:prs:ecoprv:ecop_0249-4744_1999_num_138_2_5962

Note: DOI:10.3406/ecop.1999.5962
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Web page: http://www.persee.fr/web/revues/home/prescript/revue/ecop

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  1. Fellman, J, 1976. "The Effect of Transformations on Lorenz Curves," Econometrica, Econometric Society, vol. 44(4), pages 823-24, July.
  2. Henri Sterdyniak, 1992. "Pour défendre le quotient familial," Économie et Statistique, Programme National Persée, vol. 256(1), pages 5-24.
  3. Thon, Dominique, 1987. "Redistributive properties of progressive taxation," Mathematical Social Sciences, Elsevier, vol. 14(2), pages 185-191, October.
  4. Cathal O’Donoghue & Holly Sutherland, 1998. "Accounting for the Family: The treatment of marriage and children in European income tax systems," Innocenti Occasional Papers, Economic Policy Series iopeps98/25, UNICEF Innocenti Research Centre.
  5. Efe A. Ok, 1997. "A note on the existence of progressive tax structures," Social Choice and Welfare, Springer, vol. 14(4), pages 527-543.
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  7. Paolo Figini, 1998. "Inequality Measures, Equivalence Scales and Adjustment for Household Size and Composition," Economics Technical Papers 988, Trinity College Dublin, Department of Economics.
  8. Ebert, Udo & Moyes, Patrick, 2000. "Consistent Income Tax Structures When Households Are Heterogeneous," Journal of Economic Theory, Elsevier, vol. 90(1), pages 116-150, January.
  9. Shorrocks, Anthony F & Foster, James E, 1987. "Transfer Sensitive Inequality Measures," Review of Economic Studies, Wiley Blackwell, vol. 54(3), pages 485-97, July.
  10. Moyes, Patrick & Shorrocks, Anthony, 1998. "The impossibility of a progressive tax structure," Journal of Public Economics, Elsevier, vol. 69(1), pages 49-65, July.
  11. Fleurbaey, M. & Hagnere, C. & Trannoy, A., 1998. "Welfare Comparisons with Bounded Equivalence Scales," Papers 9823, Paris X - Nanterre, U.F.R. de Sc. Ec. Gest. Maths Infor..
  12. Atkinson, Anthony B., 1970. "On the measurement of inequality," Journal of Economic Theory, Elsevier, vol. 2(3), pages 244-263, September.
  13. Jakobsson, Ulf, 1976. "On the measurement of the degree of progression," Journal of Public Economics, Elsevier, vol. 5(1-2), pages 161-168.
  14. Udo Ebert, 1999. "Using equivalent income of equivalent adults to rank income distributions," Social Choice and Welfare, Springer, vol. 16(2), pages 233-258.
  15. Le Breton, Michel & Moyes, Patrick & Trannoy, Alain, 1996. "Inequality Reducing Properties of Composite Taxation," Journal of Economic Theory, Elsevier, vol. 69(1), pages 71-103, April.
  16. Ebert, Udo, 1997. "Social Welfare When Needs Differ: An Axiomatic Approach," Economica, London School of Economics and Political Science, vol. 64(254), pages 233-44, May.
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