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Education obligatoire en prèsence d'évasion fiscale

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  • Arestoff, Florence
  • Jacques, Jean-François
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    Abstract

    Cet article défend l'idée selon laquelle une scolarisation minimale obligatoire peut constituer un complément efficace à une taxe qui financerait l'éducation en présence d'évasion fiscale. Nous construisons un modèle à générations d'agents dans lequel deux régimes d'éducation sont définis. Le premier est privé en l'absence d'état et le second est public. Dans le régime privé, les agents financent l'éducation via un transfert de bien à l'école. Dans le régime public, l'État collecte des impôts pour financer l'éducation. Pour déterminer le taux d'imposition optimal, l'État considère qu'un enfant est un futur parent. A l'État stationnaire, le régime public est donc Pareto améliorant car l'État prend en compte l'inefficacité intergénérationelle, l'altruisme des parents vis ‡ vis des enfants étant imparfait. Quand nous comparons le taux d'imposition avec le taux d'investissement privé en Éducation, le premier est naturellement optimal au sens de Pareto à l'État stationnaire. Or, sachant que dans les pays en développement plus qu'ailleurs, une large part des revenus ne sont pas déclarés, l'hypothèse d'un gouvernement disposant d'une information complète sur les revenus de la population n'est pas satisfaisante. Nous proposons alors un optimum de premier rang dans lequel, en termes de bien-être, le régime public ne peut dominer le régime privé que si le gouvernement impose une durée d'études minimale.

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    Bibliographic Info

    Paper provided by Paris Dauphine University in its series Economics Papers from University Paris Dauphine with number 123456789/5552.

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    Date of creation: May 2009
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    Handle: RePEc:dau:papers:123456789/5552

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    Related research

    Keywords: Education; Pays en voie de développement; Politiques publiques;

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    References

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    1. Fernandez, Raquel & Rogerson, Richard, 1995. "On the Political Economy of Education Subsidies," Review of Economic Studies, Wiley Blackwell, vol. 62(2), pages 249-62, April.
    2. Behrman, Jere R & Pollak, Robert A & Taubman, Paul, 1982. "Parental Preferences and Provision for Progeny," Journal of Political Economy, University of Chicago Press, vol. 90(1), pages 52-73, February.
    3. Gary S. Becker & Nigel Tomes, 1976. "Child Endowments, and the Quantity and Quality of Children," NBER Working Papers 0123, National Bureau of Economic Research, Inc.
    4. BARHAM, Vicky & BOADWAY, Robin & MARCHAND, Maurice & PESTIEAU, Pierre, 1992. "Education and the poverty trap," CORE Discussion Papers 1992010, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    5. Epple, Dennis & Romano, Richard E., 1996. "Ends against the middle: Determining public service provision when there are private alternatives," Journal of Public Economics, Elsevier, vol. 62(3), pages 297-325, November.
    6. Epple, Dennis & Romano, Richard E, 1996. "Public Provision of Private Goods," Journal of Political Economy, University of Chicago Press, vol. 104(1), pages 57-84, February.
    7. Joel Slemrod & Shlomo Yitzhaki, 2000. "Tax Avoidance, Evasion, and Administration," NBER Working Papers 7473, National Bureau of Economic Research, Inc.
    8. Saint-Paul, Gilles & Verdier, Thierry, 1993. "Education, democracy and growth," Journal of Development Economics, Elsevier, vol. 42(2), pages 399-407, December.
    9. Yoram Ben-Porath, 1967. "The Production of Human Capital and the Life Cycle of Earnings," Journal of Political Economy, University of Chicago Press, vol. 75, pages 352.
    10. Paul A. Samuelson, 1958. "An Exact Consumption-Loan Model of Interest with or without the Social Contrivance of Money," Journal of Political Economy, University of Chicago Press, vol. 66, pages 467.
    11. Glomm, Gerhard, 1997. "Parental choice of human capital investment," Journal of Development Economics, Elsevier, vol. 53(1), pages 99-114, June.
    12. Azariadis, Costas & Drazen, Allan, 1990. "Threshold Externalities in Economic Development," The Quarterly Journal of Economics, MIT Press, vol. 105(2), pages 501-26, May.
    13. World Bank, 2007. "World Development Indicators 2007," World Bank Publications, The World Bank, number 8150, October.
    14. Raffinot, Marc & Marouani, Mohamed Ali & Günther, Isabel, 2007. "La croissance pro-pauvres au Mali," Economics Papers from University Paris Dauphine 123456789/1241, Paris Dauphine University.
    15. Glomm, Gerhard & Ravikumar, B, 1992. "Public versus Private Investment in Human Capital Endogenous Growth and Income Inequality," Journal of Political Economy, University of Chicago Press, vol. 100(4), pages 818-34, August.
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