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Fiscalité des ménages et des entreprises

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  • Henri Sterdyniak
  • Vincent Touzé

Abstract

Ce numéro spécial trouve son origine dans la conférence de consensus sur la fiscalité des ménages et des entreprises, organisée par l’OFCE. Il contribue aux débats actuels sur le niveau, la structure et l’évolution de la fiscalité française. Après la forte augmentation de la fiscalité entre 2010 et 2013, la France occupe le deuxième rang mondial en termes de taux de prélèvements obligatoires derrière le Danemark. Un tel niveau d’imposition est difficile à maintenir dans une économie ouverte où les possibilités d’exil fiscal sont importantes pour les ménages les plus riches comme pour les grandes entreprises. La grande réforme fiscale est souvent évoquée dans le débat public. Depuis juin 2012, de nombreuses mesures fiscales ont été prises ou annoncées. Dans quelles directions faut-il faire évoluer dorénavant la fiscalité française ? Faut-il poursuivre la baisse des impôts sur les entreprises ? Comment faire monter en puissance la fiscalité écologique ? Faut-il toujours envisager une grande réforme de la fiscalité des ménages ? Faut-il augmenter la fiscalité des revenus du capital (avec un objectif de redistribution) ou au contraire la réduire (pour encourager l’épargne et l’investissement) ? Sur ces sujets, y-a-t-il un consensus des économistes ? Ce nouveau numéro de la Revue de l’OFCE débute par un compte rendu de la conférence de consensus sur ce sujet. Huit contributions approfondissent le débat. Elles portent sur la taxation des entreprises et la compétitivité (Sarah Guillou et Tania Treibich, Éric Heyer), la taxation écologique (Mireille Chiroleu-Assouline, Jean-Charles Hourcade), la fiscalité des ménages (Guillaume Allègre, Céline Antonin et Vincent Touzé, André Masson), la réforme fiscale en France (Henri Sterdyniak).
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Henri Sterdyniak & Vincent Touzé, 2015. "Fiscalité des ménages et des entreprises," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(3), pages 5-12.
  • Handle: RePEc:cai:reofsp:reof_139_0005
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    References listed on IDEAS

    as
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