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
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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Volume (Year): Volume XXXI (2016)
Issue (Month): 1 ()
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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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- 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.
- Emmanuel Saez, 2010. "Do Taxpayers Bunch at Kink Points?," American Economic Journal: Economic Policy, American Economic Association, vol. 2(3), pages 180-212, August.
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