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Une équivalence robuste

Listed author(s):
  • Henri Sterdyniak

[ger] Eine überzeugende Gleichwertigkeit, von Henri Sterdyniak. Es wird oft vorgeschlagen Sozialabgaben der Arbeitgeber durch Mehrwertsteuer zu ersetzen. Dieser Artikel zielt darauf ab zu begründen waram diese beiden Abgabeformen als kurz- und langfristig gleichwertig gelten können. [fre] Une équivalence robuste, par Henri Sterdyniak. Substituer de la TVA à des cotisations sociales employeurs est une mesure souvent proposée. Cette note présente les raisons pour lesquelles ces deux prélèvements doivent être considérés comme équivalents, à court ou à long terme. [eng] A Robust Equivalence, by Henri Sterdyniak. A substitution of tax on consumption to tax on wages is often proposed. This papers argues that these two types of taxes must be considered as equivalent, on the long or on the short term. [spa] Una sólida equivalencia, por Henri Sterdyniak. La sustitución de las cotízacones sociales de las empresas por la TVAconstituye una modida frecuentomente propuesta. En esta nota se presentan los argumentas por los cuales ambas exacciones se deberán considerar como équivalentes, a corto o largo plazo.

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File URL: http://dx.doi.org/doi:10.3406/ecop.1991.5232
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File URL: http://www.persee.fr/doc/ecop_0249-4744_1991_num_98_2_5232
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Article provided by Programme National Persée in its journal Économie & prévision.

Volume (Year): 98 (1991)
Issue (Month): 2 ()
Pages: 143-144

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Handle: RePEc:prs:ecoprv:ecop_0249-4744_1991_num_98_2_5232
Note: DOI:10.3406/ecop.1991.5232
Contact details of provider: Web page: http://www.persee.fr/collection/ecop

References listed on IDEAS
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  1. Barro, Robert J, 1974. "Are Government Bonds Net Wealth?," Journal of Political Economy, University of Chicago Press, vol. 82(6), pages 1095-1117, Nov.-Dec..
  2. Patrick Artus & Henri Sterdyniak & Pierre Villa, 1980. "Investissement, emploi et fiscalité," Économie et Statistique, Programme National Persée, vol. 127(1), pages 115-127.
  3. Katheline Schubert & Pierre-Yves Letournel, 1991. "Un modèle d'équilibre général appliqué à l'étude de la fiscalité française," Économie et Prévision, Programme National Persée, vol. 98(2), pages 83-99.
  4. Henri Sterdyniak & Pierre Villa, 1984. "Faut-il substituer de la TVA aux cotisations sociales des employeurs ?," Revue de l'OFCE, Programme National Persée, vol. 6(1), pages 93-101.
  5. Henry Sterdyniak, 1991. "De l'évaluation économique des transferts fiscaux [Commentaires sur l'article : « L'harmonisation fiscale en Europe et l'économie française » de William Perraudin et Thierry Pujol ]," Revue de l'OFCE, Programme National Persée, vol. 37(1), pages 273-287.
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