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Vers la fusion de l'impôt sur le revenu et de la CSG ?

Author

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  • Guillaume Allègre
  • Gérard Cornilleau
  • Henri Sterdyniak

Abstract

The French tax system is characterized by the coexistence of a progressive, family-based, complex and declarative Income Tax that only concerns half of the households, and a proportional tax, the CSG, collected on a pay-as-you-earn basis. A merge would simplify tax determination and collection and would allow removing excessive exemption devices. Micro-simulations show how it would modify the tax burden-sharing. Simplification and equity require merging also the Prime pour l?emploi, but the objective to tax every household should be give up. The system would be more progressive, but would reveal high marginal tax rates for relatively low incomes. An eventual individualization should be accompanied by a strong increase in family allowances. Redistribution towards poorest families would be increased to the detriment of richest, which raises horizontal equity issues. JEL code: H24.

Suggested Citation

  • Guillaume Allègre & Gérard Cornilleau & Henri Sterdyniak, 2007. "Vers la fusion de l'impôt sur le revenu et de la CSG ?," Revue de l'OFCE, Presses de Sciences-Po, vol. 101(2), pages 269-314.
  • Handle: RePEc:cai:reofsp:reof_101_0269
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    References listed on IDEAS

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    1. Jérôme Creel & Eloi Laurent & Jacques Le Cacheux, 2006. "Ouverte pour travaux : la Présidence allemande de l'UE et la réunification européenne," Post-Print hal-01021343, HAL.
    2. Jérôme Creel & Jacques Le Cacheux, 2006. "La nouvelle désinflation compétitive européenne," Revue de l'OFCE, Presses de Sciences-Po, vol. 98(3), pages 7-36.
    3. Eloi Laurent & Jacques Le Cacheux, 2006. "Integrity and Efficiency in the EU: The Case against the European economic constitution," Working Papers hal-00972707, HAL.
    4. C. Randall Henning, 2006. "The External Policy of the Euro Area: Organizing for Foreign Exchange Intervention," Working Paper Series WP06-4, Peterson Institute for International Economics.
    5. Guthrie, Graeme & Wright, Julian, 2000. "Open mouth operations," Journal of Monetary Economics, Elsevier, pages 489-516.
    6. Jean-Paul Fitoussi, 2004. "La question du taux de change de l'euro," Post-Print hal-00976441, HAL.
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    Citations

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    Cited by:

    1. Henri Sterdyniak, 2011. "Faut-il remettre en cause la politique familiale française ?," Revue de l'OFCE, Presses de Sciences-Po, pages 333-366.
    2. repec:dau:papers:123456789/11983 is not listed on IDEAS
    3. Mireille Elbaum, 2011. "Le financement de la protection sociale : quelles perspectives au-delà des solutions miracles," Documents de Travail de l'OFCE 2011-27, Observatoire Francais des Conjonctures Economiques (OFCE).

    More about this item

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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