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Effets d’une réforme fiscale sur l’offre de travail des ménages dans un cadre collectif simulé

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  • Bargain, Olivier

    (IZA, Bonn)

  • Moreau, Nicolas

    (GREMAQ)

Abstract

The literature on household behavior contains hardly any empirical research on the within-household distributional effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting from a joint to an individual taxation system in France. We show that the net financial contribution of the wife is a significant determinant of intrahousehold negotiation but with very low elasticity. Consequently, the labor supply responses to the reform are entirely driven by the traditional substitution and income effects as in a unitary model. A sensitivity analysis shows that the distribution effect captured by the collective model is significant only when tax reforms are unrealistically radical and of extended scope. This result suggests to investigate further the intricate link between taxation, redistribution and intrahousehold decisions. In particular, more structure should be added than is contained in the collective setting in order to characterize more precisely the way taxation could influence the intrahousehold negociation. La littérature contient très peu de recherches empiriques concernant les effets distributifs du système sociofiscal à l’intérieur du ménage. Nous simulons cet effet dans le cadre du modèle collectif d’offre de travail lorsque l’on passe d’une taxation jointe à une taxation individuelle en France. Nous montrons que la contribution relative de l’épouse aux revenus familiaux après impôts est un déterminant significatif de la négociation au sein du couple, avec une très faible élasticité cependant. En conséquence, les réactions d’offre de travail dues à la réforme sont essentiellement induites par les effets traditionnels (substitution et revenu), tout comme dans un modèle unitaire. Une analyse de sensibilité montre que l’effet distributif capturé par le cadre collectif est significatif seulement dans le cas de réformes fiscales de grande ampleur et peu réalistes. Ce résultat suggère cependant d’amplifier les recherches sur le lien entre fiscalité, transferts et décision intrafamiliale. En particulier, il convient d’ajouter plus de structure que n’en permet le modèle collectif afin de caractériser plus précisément la façon dont la fiscalité pourrait jouer sur la négociation au sein du ménage.

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Bibliographic Info

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

Volume (Year): 82 (2006)
Issue (Month): 1 (mars-juin)
Pages: 207-246

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Handle: RePEc:ris:actuec:v:82:y:2006:i:1:p:207-246

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Cited by:
  1. Olivier Bargain & Nicolas Moreau, 2013. "The Impact of Tax-Benefit Reforms on Labor Supply in a Simulated Nash-bargaining Framework," Journal of Family and Economic Issues, Springer, vol. 34(1), pages 77-86, March.

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