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Simulation of indirect tax reforms using pooled micro and macro French data

  • Nichele, Veronique
  • Robin, Jean-Marc

This paper assesses the consequences of two reforms of the French indirect taxation system: a VAT harmonization which is close to initial EC proposals and a carbon tax which aims at decreasing the emissions of carbon dioxide. We simulate the effects of tax reforms using estimates of a model of household expenditure behaviour. Estimation is obtained by using the property of perfect aggregation over households of the Almost Ideal demand system on pooled micro data from the 1978–1979, 1984–1985, 1989 issues of the French ‘Enquête Budgets des Familles' combined with macro data from the Quarterly National Accounts from 1970 to 1990. Simulations are conducted using a subsample of households from the 1989 consumer survey and generate useful results about the behavioural reactions to tax changes, the impact on government revenue and the distributional effects of the reforms.

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Article provided by Elsevier in its journal Journal of Public Economics.

Volume (Year): 56 (1995)
Issue (Month): 2 (February)
Pages: 225-244

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Handle: RePEc:eee:pubeco:v:56:y:1995:i:2:p:225-244
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  1. Deaton, Angus S & Muellbauer, John, 1980. "An Almost Ideal Demand System," American Economic Review, American Economic Association, vol. 70(3), pages 312-26, June.
  2. King, Mervyn A., 1983. "Welfare analysis of tax reforms using household data," Journal of Public Economics, Elsevier, vol. 21(2), pages 183-214, July.
  3. Jorgenson, Dale W & Lau, Lawrence J & Stoker, Thomas M, 1980. "Welfare Comparison under Exact Aggregation," American Economic Review, American Economic Association, vol. 70(2), pages 268-72, May.
  4. Rafiq BACCOUCHE & François LAISNEY, 1986. "Analyse microéconomique de la réforme de la TVA de juillet 1982 en France," Annals of Economics and Statistics, GENES, issue 2, pages 37-74.
  5. Symons, E. & Walker, I., 1988. "The Revenue And Welfare Effects Of Fiscal Harmonization For The Uk," The Warwick Economics Research Paper Series (TWERPS) 303, University of Warwick, Department of Economics.
  6. Muellbauer, John, 1976. "Community Preferences and the Representative Consumer," Econometrica, Econometric Society, vol. 44(5), pages 979-99, September.
  7. Michel Lazare & Didier Maillard & Thierry Pujol, 1989. "Les propositions communautaires d'harmonisation de la TVA," Économie et Statistique, Programme National Persée, vol. 217(1), pages 117-125.
  8. Muellbauer, John, 1975. "Aggregation, Income Distribution and Consumer Demand," Review of Economic Studies, Wiley Blackwell, vol. 42(4), pages 525-43, October.
  9. Laurence Bloch & Françoise Maurel, 1989. "Harmonisation des taux de TVA : scénarios macroéconomiques," Économie et Statistique, Programme National Persée, vol. 217(1), pages 131-143.
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