IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

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.

(This abstract was borrowed from another version of this item.)

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=REOF_P1991_37N1_0245
Download Restriction: free

File URL: http://www.cairn.info/revue-de-l-ofce-1991-3-page-245.htm
Download Restriction: free

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

as
in new window

Handle: RePEc:cai:reofsp:reof_p1991_37n1_0245
Contact details of provider: Web page: http://www.cairn.info/revue-de-l-ofce.htm

No references listed on IDEAS
You can help add them by filling out this form.

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:cai:reofsp:reof_p1991_37n1_0245. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Jean-Baptiste de Vathaire)

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 references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link 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 profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.