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Fiscalité et redistribution

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  • Pierre-André Chiappori
  • François Bourguignon

Abstract

[eng] The paper analyzes the structure of the French redistribution system, and investigates some directions for a reform. In the first section, we describe the existing system, with a particular emphasis upon incentives and redistribution. We conclude that the French system is redistributive, essentially through benefits. Disincentive effects appear costly ; furthermore, the complexity of the system contrasts with the straightforwardness of its aggregate effects. We then propose a « negative income tax » reform, based upon a lump-sum payment to all households and a taxation of all incomes at some basic rate, plus a higher rate for high incomes. We calibrate the model and evaluate its consequences. [fre] L'article étudie la structure du système français de redistribution, et explore les voies de réforme envisageables. Dans une première partie, on décrit les principales caractéristiques du système existant, du double point de vue de l'efficacité économique (et particulièrement des effets désincitatifs) et des propriétés redistributives. La conclusion est que le système est, dans l'ensemble, relativement redistributif, mais essentiellement du fait des prestations ; de plus, les effets de désincitations sont probablement assez coûteux, et l'ensemble est d'une complexité qui ne se justifie pas par ses effets, somme toute relativement simples. Nous proposons ensuite une réforme de type impôt négatif, fondée sur la juxtaposition d'un versement forfaitaire à tous les ménages et d'une taxation proportionnelle au premier franc ; cette dernière étant complétée par une surtaxe sur les hauts revenus de façon à préserver les propriétés redistributives des prélèvements. Une calibration permet de préciser les ordres de grandeur des changements induits.

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File URL: http://dx.doi.org/10.3406/rfeco.1998.1039
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File URL: http://www.persee.fr/articleAsPDF/rfeco_0769-0479_1998_num_13_1_1039/rfeco_0769-0479_1998_num_13_1_1039.pdf?mode=light
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Bibliographic Info

Article provided by Programme National Persée in its journal Revue française d'économie.

Volume (Year): 13 (1998)
Issue (Month): 1 ()
Pages: 3-64

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Handle: RePEc:prs:rfreco:rfeco_0769-0479_1998_num_13_1_1039

Note: DOI:10.3406/rfeco.1998.1039
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Web page: http://www.persee.fr/web/revues/home/prescript/revue/rfeco

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Cited by:
  1. Bargain, Olivier & Doorley, Karina, 2009. "Caught in the Trap? The Disincentive Effect of Social Assistance," IZA Discussion Papers 4291, Institute for the Study of Labor (IZA).
  2. J-F. Laslier & A. Trannoy & K. Van Der Straeten, 2000. "Voting Under Ignorance of Job Skills of Unemployed : The Overtaxation bias," THEMA Working Papers 2000-38, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
  3. Bargain, Olivier & Orsini, Kristian, 2004. "In-work policies in Europe: killing two birds with one stone?," EUROMOD Working Papers EM4/04, EUROMOD at the Institute for Social and Economic Research.
  4. Philippe Mongin, 2008. "Sur le Revenu de Solidarité Active," ICER Working Papers 18-2008, ICER - International Centre for Economic Research.
  5. Spadaro, Amedeo, 2008. "Optimal taxation, social contract and the four worlds of welfare capitalism," EUROMOD Working Papers EM10/08, EUROMOD at the Institute for Social and Economic Research.
  6. Atkinson, A.B., 2000. "A European social agenda: poverty benchmarking and social transfers," EUROMOD Working Papers EM3/00, EUROMOD at the Institute for Social and Economic Research.
  7. Bargain, Olivier & Orsini, Kristian, 2006. "Beans for Breakfast? How Exportable Is the British Workfare Model?," IZA Discussion Papers 2025, Institute for the Study of Labor (IZA).
  8. Guillaume Allègre, 2006. "L'emploi au niveau des ménages, 1982-2002 : mesurer la polarisation de l'emploi entre les ménages," Documents de Travail de l'OFCE 2006-20, Observatoire Francais des Conjonctures Economiques (OFCE).
  9. Mercedes Sastre & Alain Trannoy, 2002. "Shapley inequality decomposition by factor components: Some methodological issues," Journal of Economics, Springer, vol. 9(1), pages 51-89, December.
  10. Olivier Bargain & Amedeo Spadaro, 2008. "Optimal Taxation, Social Contract and the Four Worlds of Welfare Capitalism," Working Papers 200816, School Of Economics, University College Dublin.
  11. Alexis, PARMENTIER, 2006. "The effects of the marginal tax rate in a matching model with endogenous labor supply," Discussion Papers (ECON - Département des Sciences Economiques) 2006011, Université catholique de Louvain, Département des Sciences Economiques.

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