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Les hauts revenus face aux modifications des taux marginaux supérieurs de l'impôt sur le revenu en France : 1970-1996

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  • Piketty, Thomas

Abstract

This paper uses the main income tax law changes that occured in France over the 1970-1996 period as natural experiments in order to estimate the elasticity of high-income taxpayers' taxable income with respect to marginal tax rates. Given the large pro-cyclicity of the very-high-income taxpayers' income share over the entire period, we use annual tax returns data about the level and composition of income within the top decile and the top centile of the taxpayers changes in top marginal income tax rates (both in 1981-1982 and 1986-1987) did not induce any important structural change in the districution. The distribution of taxable income among high-income taxpayers is extremly stable in France over the entire 1970-1996 period, and short-termfluctuations are better explained by the business cycle than by tax-induced behavioral changes.

Suggested Citation

  • Piketty, Thomas, 1998. "Les hauts revenus face aux modifications des taux marginaux supérieurs de l'impôt sur le revenu en France : 1970-1996," CEPREMAP Working Papers (Couverture Orange) 9812, CEPREMAP.
    • Handle: RePEc:cpm:cepmap:9812
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    File URL: http://www.cepremap.fr/depot/couv_orange/co9812.pdf
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    Cited by:

    1. Clément Carbonnier, 2014. "The influence of taxes on employment of married women, evidence from the French joint income tax system," Working Papers hal-03460526, HAL.
    2. Lehmann, Etienne & Lefebvre, Marie-Noëlle & Sicsic, Michaël, 2022. "Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter!," CEPR Discussion Papers 17540, C.E.P.R. Discussion Papers.
    3. François Bourguignon & Amedeo Spadaro, 2012. "Tax–benefit revealed social preferences," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 10(1), pages 75-108, March.
    4. repec:aia:aiaswp:wp14 is not listed on IDEAS
    5. repec:hal:spmain:info:hdl:2441/7lfmtcll678th9ldbi6o2t0onk is not listed on IDEAS
    6. Pierre-Yves Cabannes & Cédric Houdré & Camille Landais, 2014. "Comment le revenu imposable des ménages réagit-il à sa taxation? Une estimation sur la période 1997-2004," Économie et Statistique, Programme National Persée, vol. 467(1), pages 141-162.
    7. Emmanuel Saez & Joel Slemrod & Seth H. Giertz, 2012. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," Journal of Economic Literature, American Economic Association, vol. 50(1), pages 3-50, March.
    8. Michaël Sicsic, 2022. "Does labour income react more to income tax or means‐tested benefits reforms?," Fiscal Studies, John Wiley & Sons, vol. 43(3), pages 291-319, September.
    9. Tony Atkinson, 2002. "Top Incomes in the United Kingdom Over the Twentieth Century," Economics Series Working Papers 2002-W43, University of Oxford, Department of Economics.
    10. Johannes Hermanus Kemp, 2020. "The elasticity of taxable income: New data and estimates for South Africa," WIDER Working Paper Series wp-2020-29, World Institute for Development Economic Research (UNU-WIDER).
    11. Emmanuel Saez, 2004. "Reported Incomes and Marginal Tax Rates, 1960–2000: Evidence and Policy Implications," NBER Chapters, in: Tax Policy and the Economy, Volume 18, pages 117-174, National Bureau of Economic Research, Inc.

    More about this item

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply

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