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Vers la fusion de l'impôt sur le revenu et de la CSG ? Simulations de scénarios de réforme fiscale

Author

Listed:
  • Guillaume Allegre

    (Observatoire français des conjonctures économiques)

  • Henri Sterdyniak

    (Observatoire français des conjonctures économiques)

  • Gerard Cornilleau

    (Observatoire français des conjonctures économiques)

Abstract

Une réforme semble nécessaire pour simplifier le système. Nous explorerons ici la piste de la fusion de la CSG et de l’IR, et même celle de la fusion CSG-IR-PPE. Nous nous limiterons à analyser l’impact de la réforme sur les ressources globales des administrations, sans en discuter les conséquences sur les relations financières entre État et Sécurité sociale.

Suggested Citation

  • Guillaume Allegre & Henri Sterdyniak & Gerard Cornilleau, 2007. "Vers la fusion de l'impôt sur le revenu et de la CSG ? Simulations de scénarios de réforme fiscale," Sciences Po publications info:hdl:2441/7981, Sciences Po.
  • Handle: RePEc:spo:wpmain:info:hdl:2441/7981
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