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Un modèle d'équilibre général appliqué à l'étude de la fiscalité française

  • Pierre-Yves Letournel
  • Katheline Schubert

[eng] A Computable General Equilibrium Model applied to French Tax Laws : Long-term Results, . by Katheline Schubert, Pierre- Yves Letournel.. . This paper proffers a computable general equilibrium model, the purpose of which is to measure the economic impacts of modifying structure of the French tax laws. The model used is thus a dynamic overlapping generations model, in which the agents optimize behaviour over the whole of their life cycle. The economy is an open one and includes two productive sectors for the domestic and markets respectively. The government levies taxes and consumes goods and services. The agents' anticipations are perfect. After the sizing procedure adopted, we set out the long-term results of standard amendments to the tax laws. [fre] Un modèle d'équilibre général calculable appliqué à l'étude de la fiscalité française : résultats de long terme, . par Katheline Schubert, Pierre- Yves Letournel.. . Cet article présente un modèle d'équilibre général calculable destiné à évaluer les impacts économiques de modifications de la structure de la fiscalité française. Aussi le modèle retenu est-il un modèle dynamique à générations imbriquées, dans lequel les agents optimisent leur comportement sur l'ensemble de leur cycle de vie. L'économie est ouverte et comporte deux secteurs productifs pour respectivement le marché intérieur et pour l'exportation. L'Etat collecte des impôts et consomme des biens et services. Les anticipations des agents sont parfaites. Après une discussion de la procédure de calibrage adoptée, nous présentons les conséquences de long terme de modifications standards de la fiscalité. [spa] Modelo de equilibrio general calculable aplicado al estudio de la fiscalidad francesa: resultados a largo plazo, . por Katheline Schubert y Pierre-Yves Letournel.. . En este artículo se presenta un modelo de equilibrio general calculable destinado a evaluar los impactos económicos de las modificaciones de la estructura de la fiscalidad francesa. Con este propósito se utilizó un modelo dinámico de generaciones imbricadas, en el que los agentes optimizan su comportamiento en su ciclo de vida. La economía es abierta y consta de dos sectores productivos, para el mercado interno y para la exportación, respectivamente. El Estado recauda los impuestos y consume bienes y servicios. Las anticipaciones de los agentes son perfectas. Tras una discusión del procedimiento de calibración adoptado, se presentan las consecuencias a largo plazo de modificaciones estándar de la fiscalidad. [ger] Die Anwendung eines kalkulierbaren allgemeinen Gleichgewichtsmodells auf die Analyse des französischen Steuersvstems : Langzeitergebnisse, . von Katheline Schubert, Pierre- Yves Letournel.. . Dieser Artikel stellt ein kalkulierbares allgemeines Gleichgewichtsmodell vor, das die wirtschaftlichen Auswirkungen der veränderten Struktur des französischen Steuerwesens einschätzen soll. Aus diesem Grand wurde ein dynamisches, durch zusammnenhängende Generationen gekennzeichnetes Modell gewählt, in dem die Individuen ihr Verhalten in alien Phasen des Lebenszyklus optimal gestalten. Es handelt sich um eine offene Wirtschaft, die zwei Produktionssektoren umfasst, die sich jeweils am inländischen oder am ausländischen Markt orientieren. Der Staat erhebt die Steuern und konsumiert Güter und Dienstleitungen. Die Zukunftserwartungen der Individuen sind perfekt. Im Anschluss an die Diskussion des angewandten Berechnungsverfahrens stellen wir die langfristigen Auswirkungen der Standardreform des Steuerwesens vor.

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Article provided by Programme National Persée in its journal Économie & prévision.

Volume (Year): 98 (1991)
Issue (Month): 2 ()
Pages: 83-99

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Handle: RePEc:prs:ecoprv:ecop_0249-4744_1991_num_98_2_5226
Note: DOI:10.3406/ecop.1991.5226
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  1. Olivier J. Blanchard, 1984. "Debt, Deficits and Finite Horizons," NBER Working Papers 1389, National Bureau of Economic Research, Inc.
  2. Michel Bua & François Legendre & Philippe Redondo & Philippe Girard, 1990. "Les effets favorables d'une baisse de la fiscalité des entreprises : une évaluation à partir de données individuelles," Économie et Statistique, Programme National Persée, vol. 229(1), pages 41-51.
  3. Barro, Robert J., 1974. "Are Government Bonds Net Wealth?," Scholarly Articles 3451399, Harvard University Department of Economics.
  4. Fumio Hayashi, 1981. "Tobin's Marginal q and Average a : A Neoclassical Interpretation," Discussion Papers 457, Northwestern University, Center for Mathematical Studies in Economics and Management Science.
  5. Summers, Lawrence H, 1981. "Capital Taxation and Accumulation in a Life Cycle Growth Model," American Economic Review, American Economic Association, vol. 71(4), pages 533-44, September.
  6. W. R. M. Perraudin & T. Pujol, 1991. "European Fiscal Harmonization and the French Economy," IMF Staff Papers, Palgrave Macmillan, vol. 38(2), pages 399-440, June.
  7. R. Glenn Hubbard & Kenneth L. Judd, 1986. "Liquidity Constraints, Fiscal Policy, and Consumption," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 17(1), pages 1-60.
  8. Tobin, James, 1969. "A General Equilibrium Approach to Monetary Theory," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 1(1), pages 15-29, February.
  9. Jorgenson, Dale W & Yun, Kun-Young, 1986. " Tax Policy and Capital Allocation," Scandinavian Journal of Economics, Wiley Blackwell, vol. 88(2), pages 355-77.
  10. Joel B. Slemrod, 1983. "A General Equilibrium Model of Taxation with Endogenous Financial Behavior," NBER Chapters, in: Behavioral Simulation Methods in Tax Policy Analysis, pages 427-458 National Bureau of Economic Research, Inc.
  11. Pereira, Alfredo M. & Shoven, John B., 1988. "Survey of dynamic computational general equilibrium models for tax policy evaluation," Journal of Policy Modeling, Elsevier, vol. 10(3), pages 401-436.
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