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Distribution de richesse: Taxation des heritages / Taxe sur la consommation

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  • Catania, S.
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    Abstract

    Nous etudions dans un modele a generations avec altruisme imparfait la distribution de la richesse de long terme ainsi que les inegalites sociales qu'elle engendre. Puis nous introduisons successivement dans le modele deux types de politique fiscale redistributive: une taxation des heritages et une taxation sur la consommation. L'interet de ces politiques est qu'elles produisent des modifications intragenerationnelles qui auront des consequences intergenerationnelles. Nous effectuons une etude de statique comparative de ces deux politiques pour differencier leurs effets tant sur le plan social que sur le plan economique.

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    Bibliographic Info

    Paper provided by Universite Aix-Marseille III in its series G.R.E.Q.A.M. with number 97a37.

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    Length: 20 pages
    Date of creation: 1997
    Date of revision:
    Handle: RePEc:fth:aixmeq:97a37

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    Postal: G.R.E.Q.A.M., (GROUPE DE RECHERCHE EN ECONOMIE QUANTITATIVE D'AIX MARSEILLE), CENTRE DE VIEILLE CHARITE, 2 RUE DE LA CHARITE, 13002 MARSEILLE.
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    Keywords: TAXATION ; WEALTH ; DISTRIBUTION;

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