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Impôts directs et transferts sociaux : effets sur l'échelle des revenus, de 1962 à 1970

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  • Hélène Roze

Abstract

[spa] La renta de la que disponen los hogares para sus compras o sus ahorros no se asemeja al ingreso que perciben directamente de su actividad. Entre el segundo (ingreso primario) y la renta disponible a la postre, se interponen las transferencias sociales percibidas (retiro, pension, subsidios familiares, etc.) y la contribución directa pagada (en especial, el impuesto sobre la renta). La renta disponible de los hogares era, por tanto, en 1970 superior del 25% al ingreso primario. Mas, en ese caso, se trata tán sólo de una cifra global, ya que existen importantes desemejanzas entre las diversas categorias de hogares. Así pues, se intentó, en el presente trabajo, analizar dichas desemejanzas y las consecuencias de las « transferencias » sobre la escala de rentas medias, partiendo de datos comparables que abarcan los anos 1962, 1965 y 1970. Es factible, por consiguiente, observar que la renta media disponible de los hogares no esta tan dispersa como sus ingresos primarios : la contribución y, todavía más, las transferencias percibidas, operan una compresiôn sobre la espiral de la renta media. Dicha compresión es, por anadidura, más patente con relación al ano 1970 que con respecto a 1962. [fre] Le revenu dont disposent les ménages pour leurs achats ou leur épargne ne s'identifie pas à celui qu'ils tirent directement de leur activité. Entre ce dernier (le revenu primaire) et le revenu finalement disponible s'interposent les transferts sociaux perçus (pensions, allocations familiales, etc.) et les impôts directs payés (en particulier l'impôt sur le revenu). Le revenu disponible des ménages était ainsi, en 1970, supérieur de 25 % au revenu primaire. Mais il s'agit là d'un chiffre global alors que de grandes différences existent entre les diverses catégories de ménages. On s'est donc efforcé ici d'analyser ces différences et l'effet des « transferts » sur l'échelle des revenus moyens, à partir de données comparables portant sur les années 1962, 1965 et 1970. On constate ainsi que les revenus moyens disponibles des ménages sont beaucoup moins dispersés que leurs revenus primaires : les impôts et, surtout les transferts reçus, opèrent donc un resserrement de l'éventail des revenus moyens. Ce resserrement est, en outre, plus sensible en 1970 qu'en 1962. [eng] Households disposable income assigned to purchases or savings cannot be identified with the income directly withdrawn from activity. Between the latter (earned income) and the income ultimately available, intervene collected welfare transfers (e.g. : pensions, family allowances, et cetera) and direct taxes payed (especially income tax). Households disposable income was thus, 25% higher in 1970 than earned income. Still, it only concerns a global figure, when great differences appear between the different households categories. Therefore, the present work intends to analize such differences and the effect of « transfers » upon average incomes scale, starting from comparable data dealing with 1962, 1965 and 1970. It may thus be observed that disposable average means of households are less scattered than their earned incomes : taxes and, above all, collected transfers, operate consequently a tightening of average incomes scale. Such a tightening is more appreciable with regard to 1970 than it was for 1962.

Suggested Citation

  • Hélène Roze, 1974. "Impôts directs et transferts sociaux : effets sur l'échelle des revenus, de 1962 à 1970," Économie et Statistique, Programme National Persée, vol. 59(1), pages 19-32.
  • Handle: RePEc:prs:ecstat:estat_0336-1454_1974_num_59_1_1657
    Note: DOI:10.3406/estat.1974.1657
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