L'individualisation de l'impôt sur le revenu : équitable ou pas ?
Author
Abstract
Suggested Citation
Download full text from publisher
Other versions of this item:
- Damien Échevin, 2003. "L’individualisation de l’impôt sur le revenu : équitable ou pas ?," Économie et Prévision, Programme National Persée, vol. 160(4), pages 149-165.
References listed on IDEAS
- Michel Glaude, 1991. "L'originalité du système du quotient familial," Économie et Statistique, Programme National Persée, vol. 248(1), pages 51-67.
- Karine Van der Straeten & Alain Trannoy & Nathalie Picard & Cyrille Hagneré, 2003.
"L’importance des incitations financières dans l’obtention d’un emploi est-elle surestimée ?,"
Économie et Prévision, Programme National Persée, vol. 160(4), pages 49-78.
- Cyrille Hagneré & Nathalie Picard & Alain Trannoy & Karine Van der Straeten, 2003. "L'importance des incitations financières dans l'obtention d'un emploi est-elle surestimée ?," Economie & Prévision, La Documentation Française, vol. 0(4), pages 49-78.
- Cyrille Hagneré & Nathalie Picard & Alain Trannoy & Karine Van der Straeten, 2003. "L'importance des incitations financières dans l'obtention d'un emploi est-elle surestimée ?," IDEP Working Papers 0311, Institut d'economie publique (IDEP), Marseille, France.
- Cyrille Hagneré & Nathalie Picard & Alain Trannoy & Karine van Der Straeten, 2003. "L'importance des incitations financières dans l'obtention d'un emploi est-elle surestimée ?," Working Papers hal-00242960, HAL.
- Alm, James & Whittington, Leslie A., 1996. "The Rise and Fall and Rise ... Of the Marriage Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(4), pages 571-589, December.
- James Alm & Stacy Dickert-Conlin & Leslie A. Whittington, 1999. "Policy Watch: The Marriage Penalty," Journal of Economic Perspectives, American Economic Association, vol. 13(3), pages 193-204, Summer.
- Henri Sterdyniak, 1992.
"Pour défendre le quotient familial,"
Économie et Statistique, Programme National Persée, vol. 256(1), pages 5-24.
- Henri Sterdyniak, 1992. "Pour défendre le quotient familial," SciencePo Working papers Main hal-03417109, HAL.
- Henri Sterdyniak, 1992. "Pour défendre le quotient familial," Post-Print hal-03417109, HAL.
- repec:hal:wpspec:info:hdl:2441/3469 is not listed on IDEAS
- Sophie Buffeteau & Damien Echevin, 2003. "Taxation, Marriage and Labor Supply: Evidence from a Natural Experiment in France," Cahiers de recherche 0340, CIRPEE.
- Russell Davidson & Jean-Yves Duclos, 2000.
"Statistical Inference for Stochastic Dominance and for the Measurement of Poverty and Inequality,"
Econometrica, Econometric Society, vol. 68(6), pages 1435-1464, November.
- Davidson, Russell & Duclos, Jean-Yves, 1998. "Statistical Inference for Stochastic Dominance and for the Measurement of Poverty and Inequality," Cahiers de recherche 9805, Université Laval - Département d'économique.
- Davidson, R. & Duclos, J.-Y., 1998. "Statistical Inference for Stochastic Dominance and for the Measurement of Poverty and Inequality," G.R.E.Q.A.M. 98a14, Universite Aix-Marseille III.
- Russell Davidson & Jean-Yves Duclos, 1998. "Statistical Inference for Stochastic Dominance and for the Measurement of Poverty and Inequality," LIS Working papers 181, LIS Cross-National Data Center in Luxembourg.
- Alm, James & Whittington, Leslie A., 1996. "The Rise and Fall and Rise ... of the Marriage Tax," National Tax Journal, National Tax Association, vol. 49(4), pages 571-89, December.
- Marc Gurgand & David Margolis, 2001.
"RMI et revenus du travail : une évaluation des gains financiers à l'emploi,"
Économie et Statistique, Programme National Persée, vol. 346(1), pages 103-122.
- Marc Gurgand & David Margolis, 2001. "RMI et revenus de travail : une évaluation des gains financier à l'emploi," Post-Print halshs-00353839, HAL.
- Marc Gurgand & David Margolis, 2001. "RMI et revenus de travail : une évaluation des gains financier à l'emploi," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00353839, HAL.
- Gurgand, M. & Margolis, D., 2001. "RMI et revenus du travail : une evaluation des gains financiers a l'emploi," Dossiers de recherche- 09, Centre d'etudes de l'emploi.
- Duclos, Jean-Yves, 1997. "The asymptotic distribution of linear indices of inequality, progressivity and redistribution," Economics Letters, Elsevier, vol. 54(1), pages 51-57, January.
- Donaldson, David & Weymark, John A., 1980. "A single-parameter generalization of the Gini indices of inequality," Journal of Economic Theory, Elsevier, vol. 22(1), pages 67-86, February.
- Stéphane Paillaud & Didier Eyssartier, 1998. "Pâris, un outil d'évaluation dynamique du système fiscalo-social," Économie et Statistique, Programme National Persée, vol. 318(1), pages 41-64.
- Jean-Marie Monnier, 2000. "L'équivalence fiscale des revenus et la réforme de l'impôt sur le revenu," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-00677605, HAL.
- repec:hal:spmain:info:hdl:2441/3469 is not listed on IDEAS
- Harvey S. Rosen, 1987. "The Marriage Tax is Down But Not Out," NBER Working Papers 2231, National Bureau of Economic Research, Inc.
- Feenberg, Daniel R. & Rosen, Harvey S., 1995.
"Recent Developments in the Marriage Tax,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 48(1), pages 91-101, March.
- Daniel R. Feenberg & Harvey S. Rosen, 1994. "Recent Developments in the Marriage Tax," NBER Working Papers 4705, National Bureau of Economic Research, Inc.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- repec:hal:spmain:info:hdl:2441/1u4nmlgre68gopcegtmgm6cb5s is not listed on IDEAS
- Guillaume Allegre & Hélène Périvier & Muriel Pucci Porte, 2019.
"Imposition des couples en France et statut marital : simulation de trois réformes du quotient conjugal,"
SciencePo Working papers Main
hal-03403186, HAL.
- Guillaume Allegre & Hélène Périvier & Muriel Pucci, 2019. "Imposition des couples en France et statut marital : simulation de trois réformes du quotient conjugal," Documents de Travail de l'OFCE 2019-05, Observatoire Francais des Conjonctures Economiques (OFCE).
- Guillaume Allegre & Hélène Périvier & Muriel Pucci Porte, 2019. "Imposition des couples en France et statut marital : simulation de trois réformes du quotient conjugal," Working Papers hal-03403186, HAL.
- Guillaume Allegre & Hélène Périvier & Muriel Pucci, 2019. "Imposition des couples en France et statut marital simulation de trios réformes du quotient conjugal," Documents de Travail de l'OFCE 2019-13, Observatoire Francais des Conjonctures Economiques (OFCE).
- repec:spo:wpmain:info:hdl:2441/1u4nmlgre68gopcegtmgm6cb5s is not listed on IDEAS
- Monemou, Ouo-Ouo Waïta, 2015. "Contribution à l'amélioration de la performance en matière d'imposition sur le revenu en République de Guinée," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/15109 edited by Castagnède, Bernard.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Herwig Immervoll & Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Nicolaj Verdelin, 2008.
"An Evaluation of the Tax-Transfer Treatment of Married Couples in European Countries,"
EPRU Working Paper Series
08-03, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Immervoll, Herwig & Kleven, Henrik Jacobsen & Kreiner, Claus Thustrup & Verdelin, Nicolaj, 2009. "An Evaluation of the Tax-Transfer Treatment of Married Couples in European Countries," IZA Discussion Papers 3965, Institute of Labor Economics (IZA).
- Immervoll, Herwig & Jacobsen Kleven, Henrik & Thustrup Kreiner, Claus & Verdelin, Nicolaj, 2008. "An evaluation of the tax-transfer treatment of married couples in European countries," EUROMOD Working Papers EM7/08, EUROMOD at the Institute for Social and Economic Research.
- Herwig Immervoll & Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Nicolaj Verdelin, 2009. "An Evaluation of the Tax-Transfer Treatment of Married Couples in European Countries," OECD Social, Employment and Migration Working Papers 76, OECD Publishing.
- Alm, James & Whittington, Leslie A., 1997. "Income taxes and the timing of marital decisions," Journal of Public Economics, Elsevier, vol. 64(2), pages 219-240, May.
- Janet Holtzblatt & Robert Rebelein, 2000. "Measuring the Effect of the EITC on Marriage Penalties and Bonuses," JCPR Working Papers 127, Northwestern University/University of Chicago Joint Center for Poverty Research.
- James Alm & J. Sebastian Leguizamon, 2015.
"Whither the Marriage Tax?,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 68(2), pages 251-280, June.
- James Alm & J. Sebastian Leguizamon, 2015. "Whither the Marriage Tax?," Working Papers 1511, Tulane University, Department of Economics.
- Janet Holtzblatt & Swati Joshi & Nora Cahill & William Gale, 2023.
"Racial Disparities in the Income Tax Treatment of Marriage,"
NBER Chapters, in: Tax Policy and the Economy, Volume 38, pages 25-60,
National Bureau of Economic Research, Inc.
- Janet Holtzblatt & Swati Joshi & Nora R. Cahill & William Gale, 2023. "Racial Disparities in the Income Tax Treatment of Marriage," NBER Working Papers 31805, National Bureau of Economic Research, Inc.
- Stevenson, Adam, 2012.
"The Labor Supply and Tax Revenue Consequences of Federal Same-Sex Marriage Legalization,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 65(4), pages 783-806, December.
- Stevenson, Adam, 2012. "The Labor Supply and Tax Revenue Consequences of Federal Same-Sex Marriage Legalization," MPRA Paper 36532, University Library of Munich, Germany.
- James Alm & J. Sebastian Leguizamon & Susane Leguizamon, 2023.
"Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus,"
National Tax Journal, University of Chicago Press, vol. 76(3), pages 525-560.
- James Alm & Sebastian Leguizamon & Susane Leguizamon, 2023. "Race, Ethnicity, And Taxation Of The Family: The Many Shades Of The Marriage Penalty/Bonus," Working Papers 2304, Tulane University, Department of Economics.
- James Alm & Leslie Whittington, 2003. "Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation," Review of Economics of the Household, Springer, vol. 1(3), pages 169-186, September.
- Lin, Emily Y. & Tong, Patricia K., 2012. "Marriage and Taxes: What Can We Learn From Tax Returns Filed by Cohabiting Couples?," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(4), pages 807-826, December.
- David T. Ellwood, 1999. "The Impact of the Earned Income Tax Credit and Social Policy Reforms on Work, Marriage, and Living Arrangements," JCPR Working Papers 124, Northwestern University/University of Chicago Joint Center for Poverty Research.
- Leturcq, Marion, 2012.
"Will you civil union me? Taxation and civil unions in France,"
Journal of Public Economics, Elsevier, vol. 96(5), pages 541-552.
- Marion Leturcq, 2009. "Would you civil union me? Civil unions and taxes in France: Did the reform of income taxation raise the rate of civil unions?," Working Papers halshs-00566846, HAL.
- Marion Leturcq, 2009. "Would you civil union me? Civil unions and taxes in France: Did the reform of income taxation raise the rate of civil unions?," PSE Working Papers halshs-00566846, HAL.
- LETURCQ, Marion, 2012. "Will you civil union me? Taxation and civil unions in France," LIDAM Reprints CORE 2445, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Marion Leturcq, 2011. "Would you civil union me?," PSE Working Papers halshs-00628642, HAL.
- Marion Leturcq, 2011. "Would you civil union me?," Working Papers halshs-00628642, HAL.
- Duclos, Jean-Yves & Tabi, Martin, 1999.
"Inégalité et redistribution du revenu, avec une application au Canada,"
L'Actualité Economique, Société Canadienne de Science Economique, vol. 75(1), pages 95-122, mars-juin.
- Duclos, Jean-Yves & Tabi, Martin, 1998. "Inégalité et redistribution du revenu, avec une application au Canada," Cahiers de recherche 9821, Université Laval - Département d'économique.
- Van Kerm, Philippe, 2006.
"Comparisons of income mobility profiles,"
ISER Working Paper Series
2006-36, Institute for Social and Economic Research.
- VAN KERM Philippe, 2006. "Comparisons of income mobility profiles," IRISS Working Paper Series 2006-03, IRISS at CEPS/INSTEAD.
- Reagan Baughman & Stacy Dickert-Conlin & Scott Houser, 2002.
"How well can we track cohabitation using the sipp? A consideration of direct and inferred measures,"
Demography, Springer;Population Association of America (PAA), vol. 39(3), pages 455-465, August.
- Reagan Baughman & Stacy Dickert-Conlin & Scott Houser, 2000. "How Well Can We Track Cohabitation Using the SIPP? A Consideration of Direct and Inferred Measures," Center for Policy Research Working Papers 30, Center for Policy Research, Maxwell School, Syracuse University.
- repec:spo:wpmain:info:hdl:2441/5270 is not listed on IDEAS
- Jean–Yves Duclos & Phillipe Grégoire, 2002.
"Absolute and Relative Deprivation and the Measurement of Poverty,"
Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 48(4), pages 471-492, December.
- Duclos, J. & Gregoire, P., 1999. "Absolute and Relative Deprivation and the Measurement of Poverty," Papers 99/5, New South Wales - School of Economics.
- Jean-Yves Duclos & Philippe Gregoire, 2001. "Absolute and Relative Deprivation and the Measurement of Poverty," UFAE and IAE Working Papers 477.01, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
- Duclos, Jean-Yves & Grégoire, Philippe, 1999. "Absolute and Relative Deprivation and the Measurement of Poverty," Cahiers de recherche 9910, Université Laval - Département d'économique.
- Duclos, Jean-Yves & Grégoire, Philippe, 2003. "Absolute and Relative Deprivation and the Measurement of Poverty," Cahiers de recherche 0302, CIRPEE.
- Philippe Gr goire & Jean-Yves Duclos, 1999. "Absolute and Relative Deprivation and the Measurement of Poverty," LIS Working papers 213, LIS Cross-National Data Center in Luxembourg.
- Jérôme Gautié & David Margolis, 2009. "Introduction," Économie et Statistique, Programme National Persée, vol. 429(1), pages 3-19.
- Aaberge, Rolf & Havnes, Tarjei & Mogstad, Magne, 2013.
"A Theory for Ranking Distribution Functions,"
IZA Discussion Papers
7738, Institute of Labor Economics (IZA).
- Rolf Aaberge & Tarjei Havnes & Magne Mogstad, 2013. "A theory for ranking distribution functions," Discussion Papers 763, Statistics Norway, Research Department.
- Aaberge, Rolf & Havnes, Tarjei & Mogstad, Magne, 2014. "A Theory for Ranking Distribution Functions," Memorandum 20/2014, Oslo University, Department of Economics.
- Dickert-Conlin, Stacy & Houser, Scott, 1998. "Taxes and Transfers: A New Look at the Marriage Penalty," National Tax Journal, National Tax Association;National Tax Journal, vol. 51(2), pages 175-217, June.
- Duclos, Jean-Yves & Jalbert, Vincent & Araar, Abdelkrim, 2000.
"Classical Horizontal Inequity and Reranking: an Integrated Approach,"
Cahiers de recherche
0002, Université Laval - Département d'économique.
- Jean-Yves Duclos & Vincent Jalbert & Abdelkrim Araar, 2001. "Classical Horizontal Inequity and Reranking: an Integrated Approach," UFAE and IAE Working Papers 478.01, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
- Duclos, J.Y. & Jalbert, V. & Araar, A., 2000. "Classical Horizontal Inequity and Reranking: an Integrated Approach," Papers 0002, Laval - Recherche en Politique Economique.
- François Legendre & Jean-Paul Lorgnet & Florence Thibault, 2003.
"La distribution des incitations financières au travail en France : l'évaluation du modèle Myriade,"
Economie & Prévision, La Documentation Française, vol. 0(4), pages 23-48.
- Florence Thibault & Jean-Paul Lorgnet & François Legendre, 2003. "La distribution des incitations financières au travail en France : l’évaluation du modèle Myriade," Économie et Prévision, Programme National Persée, vol. 160(4), pages 23-48.
More about this item
Keywords
redistribution; taxation; marriage; labour market;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cai:ecoldc:ecop_160_0149. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jean-Baptiste de Vathaire (email available below). General contact details of provider: https://www.cairn.info/revue-economie-et-prevision.htm .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.