Income Tax Reform in France: A Case Study
This paper calibrates the graduated income tax system currently in place in France while assuming that the number of earning-ability types in the economy is four. It also computes the optimal linear and nonlinear income tax schedules for this economy. Its main finding is that while an optimal linear income tax is (in most scenarios) welfare-superior to the current tax system, the welfare gain may be small. On the other hand, an optimal general income tax leads to substantial welfare gains over the present system.
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Volume (Year): 66 (2010)
Issue (Month): 2 (June)
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References listed on IDEAS
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- Emmanuel Saez, 2002. "Optimal Income Transfer Programs: Intensive versus Extensive Labor Supply Responses," The Quarterly Journal of Economics, Oxford University Press, vol. 117(3), pages 1039-1073.
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"Optimal Income Taxation: An Example with a U-Shaped Pattern of Optimal Marginal Tax Rates,"
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