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L'attitude à l'égard des inégalités en France à la lumière du système de prélèvements socio-fiscal

  • Bertrand Lhommeau
  • Thibault Gajdos

[eng] The Attitude to Inequalities in France Considering the Tax and Social Security Contributions System by Thibault Gajdos and Bertrand Lhommeau . Classic measurements of inequalities consider the collective aversion to inequalities to be an a priori fixed parameter. This paper proposes using tax data to build an indicator of inequalities that makes allowance for the collective attitude to inequalities. We use this indicator to measure income inequality trends in France from 1990 to 1997. Our analysis finds that the collective aversion to inequalities increased over this period, as shown primarily by a change in the tax and social security contributions policy. Hence, although the dispersion of disposable incomes remained fairly constant over the period in question, perceived inequalities would seem to have risen. [fre] Les mesures traditionnelles des inégalités considèrent l'aversion collective à l'égard des inégalités comme un paramètre déterminé a priori. Nous proposons ici d'utiliser les données fiscales pour construire un indicateur d'inégalités qui tienne compte de l'attitude collective à l'égard des inégalités. Nous utilisons cet indicateur pour mesurer l'évolution des inégalités de revenus en France entre 1990 et 1997. Il ressort de notre analyse que l'aversion collective à l'égard des inégalités a augmenté au cours de cette période, ce qui s'est essentiellement manifesté par une modification de la politique de prélèvements sociaux. Ainsi, bien que la dispersion des revenus disponibles soit restée à peu près constante sur la période considérée, les inégalités perçues auraient augmenté.

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

Volume (Year): 142 (2000)
Issue (Month): 1 ()
Pages: 47-65

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Handle: RePEc:prs:ecoprv:ecop_0249-4744_2000_num_142_1_5987
Note: DOI:10.3406/ecop.2000.5987
Contact details of provider: Web page: http://www.persee.fr/web/revues/home/prescript/revue/ecop

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  1. Mirrlees, James A, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Wiley Blackwell, vol. 38(114), pages 175-208, April.
  2. Yoram Amiel & Frank A Cowell, 1997. "Income Transformation and Income Inequality (published in Advances in Econometrics, Income Distribution & Scientific Methodology: Essays in Honour of Camilo Dagum, Daniel Slottje (ed)(Physica Verlag, ," STICERD - Distributional Analysis Research Programme Papers 24, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
  3. Berliant, Marcus & Gouveia, Miguel, 1993. "Equal sacrifice and incentive compatible income taxation," Journal of Public Economics, Elsevier, vol. 51(2), pages 219-240, June.
  4. Young, H. P., 1988. "Distributive justice in taxation," Journal of Economic Theory, Elsevier, vol. 44(2), pages 321-335, April.
  5. Ok, Efe A., 1995. "On the principle of equal sacrifice in income taxation," Journal of Public Economics, Elsevier, vol. 58(3), pages 453-467, November.
  6. Mitra, T. & Ok, E.A., 1995. "On the Equitability of Progressive Taxation," Working Papers 95-25, C.V. Starr Center for Applied Economics, New York University.
  7. Mitra, Tapan & Ok, Efe A, 1996. "Personal Income Taxation and the Principle of Equal Sacrifice Revisited," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 37(4), pages 925-48, November.
  8. Young, H. P., 1987. "Progressive taxation and the equal sacrifice principle," Journal of Public Economics, Elsevier, vol. 32(2), pages 203-214, March.
  9. Dasgupta, Partha & Sen, Amartya & Starrett, David, 1973. "Notes on the measurement of inequality," Journal of Economic Theory, Elsevier, vol. 6(2), pages 180-187, April.
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