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L'harmonisation des fiscalités indirectes : des effets limités pour le consommateur français

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  • Dominique Darmon
  • Philippe L'Hardy

Abstract

[eng] The Unification of Indirect Taxation for the French Consumer, the Consequences Will Be Limited - When the unified European market comes into being, taxes on consumption may become standardized. The tax rates are not yet established and the reforms could be staggered over a period of several years. Consumers will react to the price variations which will result from this unified tax structure. The consumption of electronic toys and games, household energy, petrol and cars could grow slightly faster than in the absence of a unified tax structure. On the other hand, alcoholic beverages, tobacco, and to a lesser extent food consumption would be penalized. The differences in consumption between social categories would remain practically unchanged. [fre] Dans le cadre de la mise en place du Marché unique européen, les impôts sur la consommation pourraient être harmonisés. Les taux d'imposition ne sont pas encore fixés et les mesures pourraient s'étaler sur plusieurs années. Le consommateur réagira aux variations de prix qui résulteront de cette harmonisation fiscale. L'électronique de loisir, l'énergie domestique, l'essence et l'automobile devraient croître un peu plus rapidement qu'en l'absence d'harmonisation fiscale. En revanche, les boissons alcoolisées, le tabac, et dans une moindre mesure, la consommation alimentaire seraient pénalisés. Entre catégories sociales, les écarts de consommation resteraient pratiquement inchangés. [spa] La harmonizaciôn del Sistema En el marco de la implantation del mercado ùnico europeo, los impuestos al . de COntribuciÔn indirecta : ser harmonizados. Las tasas impositivas no han sido aûn estipuladas y las . efectOS limîtados extenderse durante varios anos. El consumidor reaccionaré a las variaciones de . . . resulten de esta harmonizaciôn fiscal. La electrônica aplicada al esparcimiento, . para el consumidor Trances doméstica, la gasolina y los automôviles deberfan crecer un poco mas . sin la harmonizaciôn fiscal. En cambio, las bebidas alcohôlicas, el tabaco y en . Dominique Darmon proportion el consumo alimentario serian perjudicados. Entre las distintas categorfas . V Philippe L'Hardy 'as disparidades de consumo seguirfan siendo pràcticamente las mismas.

Suggested Citation

  • Dominique Darmon & Philippe L'Hardy, 1989. "L'harmonisation des fiscalités indirectes : des effets limités pour le consommateur français," Économie et Statistique, Programme National Persée, vol. 217(1), pages 145-151.
  • Handle: RePEc:prs:ecstat:estat_0336-1454_1989_num_217_1_5294
    DOI: 10.3406/estat.1989.5294
    Note: DOI:10.3406/estat.1989.5294
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    Cited by:

    1. Gérard Malabouche, 1991. "Le système de prélèvements est moins progressif en France qu'à l'étranger," Économie et Statistique, Programme National Persée, vol. 241(1), pages 31-39.

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