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Évaluation de six propositions de réforme de la TVA sur données microéconomiques

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  • Baccouche, Rafiq

    (Groupe de recherche en économie mathématique et quantitative (GREMAQ), Université des Sciences Sociales de Toulouse)

  • Laisney, François

    (Institut für international vergleichende Wirtschofts-und Sozialstatistik, Universität Heidelberg)

Abstract

We use King's methodology to describe the welfare effects of six VAT reform proposals for France, among which the proposal of the European Commission. Nous utilisons la méthodologie de King pour décrire en termes de variation de bien-être les effets de six propositions de réforme de la TVA pour la France, parmi lesquelles figure celle de la Commission Européenne.

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Bibliographic Info

Article provided by Société Canadienne de Science Economique in its journal L'Actualité économique.

Volume (Year): 64 (1988)
Issue (Month): 2 (juin)
Pages: 178-208

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Handle: RePEc:ris:actuec:v:64:y:1988:i:2:p:178-208

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  1. Lau, Lawrence J., 1982. "A note on the fundamental theorem of exact aggregation," Economics Letters, Elsevier, vol. 9(2), pages 119-126.
  2. Mervyn A. King, 1980. "An Index of Inequality: With Applications to Horizontal Equity and Social Mobility," NBER Working Papers 0468, National Bureau of Economic Research, Inc.
  3. Deaton, Angus, 1974. "A Reconsideration of the Empirical Implications of Additive Preferences," Economic Journal, Royal Economic Society, vol. 84(334), pages 338-48, June.
  4. Deaton, Angus & Irish, Margaret, 1984. "Statistical models for zero expenditures in household budgets," Journal of Public Economics, Elsevier, vol. 23(1-2), pages 59-80.
  5. Ahmad, Ehtisham & Stern, Nicholas, 1984. "The theory of reform and indian indirect taxes," Journal of Public Economics, Elsevier, vol. 25(3), pages 259-298, December.
  6. Vartia, Yrjo O, 1983. "Efficient Methods of Measuring Welfare Change and Compensated Income in Terms of Ordinary Demand Functions," Econometrica, Econometric Society, vol. 51(1), pages 79-98, January.
  7. Guesnerie, Roger, 1977. "On the direction of tax reform," Journal of Public Economics, Elsevier, vol. 7(2), pages 179-202, April.
  8. Pudney, Stephen E, 1981. "An Empirical Method of Approximating the Separable Structure of Consumer Preferences," Review of Economic Studies, Wiley Blackwell, vol. 48(4), pages 561-77, October.
  9. Willig, Robert D, 1981. "Social Welfare Dominance," American Economic Review, American Economic Association, vol. 71(2), pages 200-204, May.
  10. Keen, Michael, 1986. "Zero Expenditures and the Estimation of Engel Curves," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 1(3), pages 277-86, July.
  11. Kay, J. A. & Keen, M. J. & Morris, C. N., 1984. "Estimating consumption from expenditure data," Journal of Public Economics, Elsevier, vol. 23(1-2), pages 169-181.
  12. Atkinson, Anthony B., 1970. "On the measurement of inequality," Journal of Economic Theory, Elsevier, vol. 2(3), pages 244-263, September.
  13. King, Mervyn A., 1983. "Welfare analysis of tax reforms using household data," Journal of Public Economics, Elsevier, vol. 21(2), pages 183-214, July.
  14. Mervyn A. King, 1986. "The Empirical Analysis of Tax Reforms," NBER Working Papers 1996, National Bureau of Economic Research, Inc.
  15. King, Mervyn A, 1983. "An Index of Inequality: With Applications to Horizontal Equity and Social Mobility," Econometrica, Econometric Society, vol. 51(1), pages 99-115, January.
  16. Hausman, Jerry A, 1981. "Exact Consumer's Surplus and Deadweight Loss," American Economic Review, American Economic Association, vol. 71(4), pages 662-76, September.
  17. Baccouche, Rafiq & Laisney, Francois, 1991. "Describing the Separability Properties of Empirical Demand Systems," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 6(2), pages 181-206, April-Jun.
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