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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

    Les baisses d'impôts créent d'un même geste un manque de recettes fiscales et un surcroît d'épargne prêt à s'investir pour venir pallier ce manque de recettes contre un taux d'intérêt. Ainsi, une part des ressources fiscales est remplacée par un emprunt et l'Etat verse des intérêts notamment à ceux-là mêmes qui paient moins d'impôt. La légère hausse de consommation des bénéficiaires de ces mesures est faible au regard du manque à gagner budgétaire. Les baisses d'impôts successives accordées depuis plus de vingt ans ont joué un rôle considérable dans l'essor de l'endettement public. Dans la première section, 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, un modèle dit "stock-flux cohérent" (SFC) rend compte des principaux mécanismes macroéconomiques mettant en jeu la dette publique comme créance privée.

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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-00543300.

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    Date of creation: Nov 2010
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    Handle: RePEc:hal:cesptp:halshs-00543300

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    Related research

    Keywords: Dette publique; baisse d'impôt; modèle stock-flux; finances publiques.;

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    1. 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.
    2. Philip Arestis & Malcolm Sawyer, 2010. "The return of fiscal policy," Journal of Post Keynesian Economics, M.E. Sharpe, Inc., M.E. Sharpe, Inc., vol. 32(3), pages 327-346, April.
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