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La TVA acquittée par les ménages : une évaluation de sa charge tout au long de la vie

Author

Listed:
  • Pierre Courtioux

    (CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique)

Abstract

A partir d'un exercice de microsimulation de la TVA acquittée par les ménages, cet article cherche à éclairer la question de la répartition des montants de TVA acquittée tout au long de la vie et ainsi illustrer la contribution relative des différentes classes d'âge au financement de la protection sociale dans l'hypothèse de la mise en oeuvre d'une « TVA sociale ».

Suggested Citation

  • Pierre Courtioux, 2007. "La TVA acquittée par les ménages : une évaluation de sa charge tout au long de la vie," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-00369974, HAL.
    • Handle: RePEc:hal:cesptp:hal-00369974
    Note: View the original document on HAL open archive server: https://hal.science/hal-00369974
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