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Où en est-on du reprofilage des prélèvements obligatoires pour les bas et moyens salaires ?

Author

Listed:
  • François Legendre
  • Jean-Paul Lorgnet
  • Ronan Mahieu
  • Florence Thibault

Abstract

The income profile of taxes has endured dramatic changes since the beginning of the 1990?s: they result from the creation and deepening of employers? payroll tax cuts for low wages, the increasing weight of the CSG ? a flat-rate rate tax on all sources of income ?, the different reforms of the income tax and at last the creation of the PPE, an earned-income tax credit for low hourly wages. We here simulate the overall impact of these reforms by computing average and marginal tax rates for different levels of wages at three dates: 1992, 1998 and 2003. This exercise points out the magnitude of the decrease of tax rates on low-income people, the regular shape of tax rates in 2003 and the slight increase in marginal rates for people earning more than the full-time minimum wage.

Suggested Citation

  • François Legendre & Jean-Paul Lorgnet & Ronan Mahieu & Florence Thibault, 2004. "Où en est-on du reprofilage des prélèvements obligatoires pour les bas et moyens salaires ?," Revue de l'OFCE, Presses de Sciences-Po, vol. 88(1), pages 89-102.
    • Handle: RePEc:cai:reofsp:reof_088_0089
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    Cited by:

    1. repec:hal:spmain:info:hdl:2441/5270 is not listed on IDEAS
    2. Elena G. F. Stancanelli & Henri Sterdyniak, 2004. "Un bilan des études sur la Prime pour l'emploi," Revue de l'OFCE, Presses de Sciences-Po, vol. 88(1), pages 17-41.

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