IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Les propositions communautaires d'harmonisation de la TVA

Listed author(s):
  • Michel Lazare
  • Didier Maillard
  • Thierry Pujol
Registered author(s):

    [fre] Pour permettre la réalisation du marché unique sans frontières, la Commission a tracé les grandes lignes d'une réforme de la fiscalité indirecte : réduction du nombre de taux de TVA, définition d'une fourchette de taux et redéfinition de la taxation des échanges intracommunautaires. Une telle réforme pose un problème dans un pays comme la France caractérisé par la conjonction du niveau élevé des prélèvements obligatoires et du poids de la fiscalité indirecte. D'où un dilemme : accepter des pertes de recettes budgétaires qui pourraient atteindre dans certaines configurations 1 00 milliards de F, ou accroître le recours à la fiscalité directe, avec les problèmes économiques et redistributifs que cela soulève.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    File URL:
    Download Restriction: no

    Article provided by Programme National Persée in its journal Economie et statistique.

    Volume (Year): 217 (1989)
    Issue (Month): 1 ()
    Pages: 117-125

    in new window

    Handle: RePEc:prs:ecstat:estat_0336-1454_1989_num_217_1_5291
    Note: DOI:10.3406/estat.1989.5291
    Contact details of provider: Web page:

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:prs:ecstat:estat_0336-1454_1989_num_217_1_5291. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Equipe PERSEE)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.