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A la recherche des incitations perdues : pour une fusion de la prime d’activité, de la CSG, des cotisations sociales et de l’impôt sur le revenu

Listed author(s):
  • Étienne Lehmann

This paper discusses the opportunity to reform the interaction between the different tax schedules based on income that exists in France (Personal Income tax, General Social Contribution, activity premium, payroll taxes). After discussing the evidences suggesting that the incentives of the Earned Income Tax Credit took time to be effective in the US, the paper proposes to substitute the present system with three schedules: a schedule based on monthly current income on the employer side, a one on the employee side and an annual schedule based on all income that can be based on household income.

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File URL: http://www.cairn.info/revue-francaise-d-economie-2016-1-page-153.htm
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Article provided by Presses de Sciences-Po in its journal Revue française d'économie.

Volume (Year): Volume XXXI (2016)
Issue (Month): 1 ()
Pages: 153-185

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Handle: RePEc:cai:rferfe:rfe_161_0153
Contact details of provider: Web page: http://www.cairn.info/revue-francaise-d-economie.htm

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  1. Raj Chetty, 2015. "Behavioral Economics and Public Policy: A Pragmatic Perspective," American Economic Review, American Economic Association, vol. 105(5), pages 1-33, May.
  2. Hilary Hoynes & Doug Miller & David Simon, 2015. "Income, the Earned Income Tax Credit, and Infant Health," American Economic Journal: Economic Policy, American Economic Association, vol. 7(1), pages 172-211, February.
  3. Étienne Lehmann & Yannick L’Horty, 2014. "Renforcer la progressivité des prélèvements sociaux," Revue française d'économie, Presses de Sciences-Po, vol. 0(1), pages 25-61.
  4. J. A. Mirrlees, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Oxford University Press, vol. 38(2), pages 175-208.
  5. Emmanuel Saez, 2010. "Do Taxpayers Bunch at Kink Points?," American Economic Journal: Economic Policy, American Economic Association, vol. 2(3), pages 180-212, August.
  6. Thomas Piketty, 1997. "La redistribution fiscale face au chômage," Revue Française d'Économie, Programme National Persée, vol. 12(1), pages 157-201.
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