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Réductions d'impôts et dette publique : un lien à ne pas occulter

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  • Muriel Pucci

    ()
    (CES - Centre d'économie de la Sorbonne - CNRS : UMR8174 - Université Paris I - Panthéon-Sorbonne)

  • Bruno Tinel

    ()
    (CES - Centre d'économie de la Sorbonne - CNRS : UMR8174 - Université Paris I - Panthéon-Sorbonne)

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    Abstract

    Le présent article est organisé en deux sections. Dans la première, une présentation à travers les données de la comptabilité nationale française s'efforce de préciser le rôle des baisses d'impôts dans la dynamique de la dette publique. Dans la seconde section, nous proposons de rendre compte des principaux mécanismes en jeu par un modèle dit « stock-flux cohérent » (SFC) mettant en évidence la dette publique comme créance privée. Ce cadre théorique, très proche de celui de la comptabilité nationale, s'inscrit dans un renouveau de la modélisation post-keynésienne.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/48/87/60/PDF/Pucci_Tinel_OFCE_mai_version_2.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) with number halshs-00488760.

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    Date of creation: 27 May 2010
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    Publication status: Published - Presented, Les finances publiques après la crise, Journées d'étude de l'OFCE, 2010, France
    Handle: RePEc:hal:cesptp:halshs-00488760

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00488760
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    Related research

    Keywords: dette publique; impôt; modèle SFC;

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    1. Schlicht, Ekkehart, 2004. "Public Debt as Private Wealth," Discussion Papers in Economics 371, University of Munich, Department of Economics.
    2. Yang, Shu–Chun Susan, 2007. "Do Capital Income Tax Cuts Trickle Down?," National Tax Journal, National Tax Association, vol. 60(3), pages 551-67, September.
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