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L'harmonisation fiscale en Europe et l'économie française : une approche en équilibre général

  • William Perraudin
  • Thierry Pujol

[eng] The paper uses a general equilibrium simulation model to gauge the impact of European fiscal harmonization upon the French economy. The approach taken in this study builds upon the overlapping generations simulation model developed by Auerbach and Kotlikoff (1987). The model we develop extends their framework in three important ways. First, it incorporates a well-developed external sector ; second, a fraction of the households faces a liquidity constraint ; third, the model includes heterogeneous households, referred to as the « rich » and the « poor », differing in their levels of labor productivity and in their tax burden. The basic finding of this study is that a cut in VAT and saving taxes financed by higher wage taxes imply significant welfare losses for both rich and poor households. Finally, we compare these results with those obtained by using models with a more keynesian bent. [fre] Cet article étudie les implications de l'harmonisation fiscale européenne pour l'économie française à travers un modèle d'équilibre général à générations imbriquées. Ce modèle se situe dans la lignée des travaux d'Auerbach et Kotlikoff (1987) avec, toutefois, trois différences. Il décrit une économie ouverte ; certains ménages subissent une contrainte de liquidité ; la population est hétérogène avec des « riches » et des « pauvres » différenciés par leurs productivités et la fiscalité supportée. La principale conclusion de cette étude est, qu'une réduction de la TVA et des taxes sur les revenus de l'épargne, compensée par un accroissement de la fiscalité sur les salaires, pourrait générer des pertes de bien- être significatives pour les deux groupes de ménages. Ces résultats sont, finalement, comparés à ceux d'autres études, qui en utilisant des modèles d'inspiration néokeynésienne, débouchent sur des résultats opposés.

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Article provided by Presses de Sciences-Po in its journal Revue de l'OFCE.

Volume (Year): n° 37 (1991)
Issue (Month): 3 ()
Pages: 245-272

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Handle: RePEc:cai:reofsp:reof_p1991_37n1_0245
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