Une lecture critique de l'ouvrage pour une révolution fiscale trois désaccords et certaines convergences
AbstractThis article offers a critical reading of the book: "Towards a revolution of the French Tax System" by Landais, Piketty and Saez, 2011. Their work proposes to make the French tax system simpler, fairer and more progressive. It offers an analytical tool, enabling every citizen to evaluate the tax system and its possible reforms. At the same time, it gives a false overview of the current system, which it denounced wrongly the regressivity. Wanting to individualize the tax system, it refuses to consider that families share their resources as to use the concept of consumer unit, so it is impossible to determine whether the proposed reform does actually increase the redistributive features of the system. The simulator tax proposed is biased and does not allow to evaluate most tax reforms.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by Observatoire Francais des Conjonctures Economiques (OFCE) in its series Documents de Travail de l'OFCE with number 2012-02.
Date of creation: Jan 2012
Date of revision:
Réformes fiscales. Quotient familial.;
Other versions of this item:
- Henri Sterdyniak, 2012. "Une lecture critique de l’ouvrage : Pour une révolution fiscale - Trois désaccords et certaines convergences," Sciences Po publications 2012-02, Sciences Po.
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
This paper has been announced in the following NEP Reports:
- NEP-ALL-2012-02-20 (All new papers)
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Francesco Saraceno).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.