IDEAS home Printed from https://ideas.repec.org/p/fce/doctra/1202.html
   My bibliography  Save this paper

Une lecture critique de l'ouvrage pour une révolution fiscale trois désaccords et certaines convergences

Author

Abstract

This 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.

Suggested Citation

  • Henri Sterdyniak, 2012. "Une lecture critique de l'ouvrage pour une révolution fiscale trois désaccords et certaines convergences," Documents de Travail de l'OFCE 2012-02, Observatoire Francais des Conjonctures Economiques (OFCE).
    • Handle: RePEc:fce:doctra:1202
    as

    Download full text from publisher

    File URL: http://www.ofce.sciences-po.fr/pdf/dtravail/WP2012-02.pdf
    Download Restriction: no
    ---><---

    Other versions of this item:

    More about this item

    Keywords

    Réformes fiscales. Quotient familial.;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fce:doctra:1202. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Francesco Saraceno (email available below). General contact details of provider: https://edirc.repec.org/data/ofcspfr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.