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Les revenus des professions libérales à travers les déclarations fiscales : une forte dispersion

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  • Jean Jouineau
  • Alain Saison

Abstract

[fre] En 1982, 380 000 personnes avaient rempli une déclaration de bénéfices non commerciaux. Il s'agit principalement de membres de profession libérales et de titulaires de charges ou d'offices. Le revenu moyen déclaré diffère sensiblement suivant la profession. Il était deux fois plus faible pour les infirmières que pour les médecins généralistes. Ceux-ci étaient à peu près à égalité avec les avocats, et les notaires déclaraient en moyenne un revenu deux fois plus élevé. De plus, au sein de la plupart des professions soumises aux bénéfices non commerciaux, la dispersion des revenus est sensiblement plus forte que pour l'ensemble des contribuables, en particulier chez les architectes et les avocats. [eng] Income in the professions as seen through tax declarations a great disparity - In 1 982, 380,000 people filed a declaration of non-commercial revenue. For the most part, they were members of the liberal and parajudical professions. The average declared income differed appreciably according to specific profession. Nurses earned half as much as general practitioners. The latter were more or less at the same level as lawyers. And, on an average, notaries declared an income that was twice as high. Moreover, within most of the professions subject to tax on non-commercial revenue, the disparity of incomes is appreciably greater than for taxpayers as a whole, in particular among architects and lawyers. [spa] Los ingresos de las profesiones libérales a través de las declaraciones fiscales : fuerte dispersion - En 1 982, 380 000 personas habian rellenado una declaración de beneficios no comerciales. Se trata mayormente de miembros de profesiones libérales y de titulares de cargos. El ingreso medio declarado difiere en forma sensible según profesión. Era dos veces menos elevado respecto a enfermeras que con relación a médicos de medicina general. Estos estaban más o menos al mismo nivel que los abogados, y los notarios declaraban un promedio de ingreso dos veces mas elevado. Además, entre la mayoria de las profesiones sometidas a beneficios no comerciales, la dispersion de los ingresos es netamente mayor que para el conjunto de los contribuyentes, en especial entre arquitectos y abogados.

Suggested Citation

  • Jean Jouineau & Alain Saison, 1986. "Les revenus des professions libérales à travers les déclarations fiscales : une forte dispersion," Économie et Statistique, Programme National Persée, vol. 187(1), pages 59-64.
  • Handle: RePEc:prs:ecstat:estat_0336-1454_1986_num_187_1_2452
    DOI: 10.3406/estat.1986.2452
    Note: DOI:10.3406/estat.1986.2452
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