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Progressivity of the French Tax System: Different Channels in 1990 and 2010

Author

Listed:
  • A. EIDELMAN

    (Insee)

  • F. LANGUMIER

    (Insee)

  • A. VICARD

    (Insee)

Abstract

Using a microsimulation model (Ines), we simulate taxes paid and transfers received by each household in a representative sample of the French population in 2010, applying and comparing the fiscal legislation of 1990 and 2010. We simulate social security contributions, income and housing taxes, indirect taxes and social benefits, but we exclude taxes on wealth and business taxes. Overall, the progressivity of the tax-benefit system did not undergo a major shift between 1990 and 2010. This stems from two changes in opposite directions: on the one hand, income taxes and social benefits are less progressive in 2010 than in 1990 while; on the other hand, social security contributions are more progressive.

Suggested Citation

  • A. Eidelman & F. Langumier & A. Vicard, 2012. "Progressivity of the French Tax System: Different Channels in 1990 and 2010," Documents de Travail de l'Insee - INSEE Working Papers g2012-08, Institut National de la Statistique et des Etudes Economiques.
    • Handle: RePEc:nse:doctra:g2012-08
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    File URL: https://www.bnsp.insee.fr/ark:/12148/bc6p06zr4kn/f1.pdf
    File Function: Document de travail de la DESE numéro G2012-08
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    More about this item

    Keywords

    Taxes; Social Benefits; Progressivity; Microsimulation;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • N17 - Economic History - - Macroeconomics and Monetary Economics; Industrial Structure; Growth; Fluctuations - - - Africa; Oceania

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