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Pour défendre le quotient familial

  • Henri Sterdyniak

[spa] Para defender el cociente familiar . El sistema francés del cociente familiar permite una distribution equitaviva del impuesto a las ganancias entre las familias, segûn los criterios que a continuation se detal- lan. A nivelés de vida idénticos (medidos por los ingresos por Unidad de Consumo), dos familias de distinta talla so- portan la misma carga fiscal. Sin embargo, las presta- ciones por salario familiar son mucho menos importantes que el presupuesto real necesario para criar a los nirïos. Asî, salvo para las familias de muy escasos ingresos, el hecho de tener hijos, représenta una baja del nivel de vida tanto mâs significativa cuanto que la familia es acomoda- da. No obstante, el sistema del cociente familiar es criti- cado por algunos autores quienes, inspirândose en ejemplos extranjeros, preconizan una disminuciôn de la reducciôn de impuestos que se les adjudica a las familias acomodadas. Taies sumas, serian utilizadas, por ejemplo, con el fin de aumentar las prestaciones familiares o disminuir el impuesto de otras categorîas de contribuyentes De hecho, taies reformas acentuarian aûn la disparidad de nivel de vida entre las familias desahogadas con ninos y las parejas o los solteros sin hijos, de idénticos ingresos de base. Estas reformas se verîan orientadas de manera contraria a la de la lôgica del sistema fiscal francés. Lo que caracteriza el sistema de deducciones fiscales y sociales poco progresivo en Francia, no es el cociente familiar sino el peso elevado de las cotizaciones sociales con respect al de los impuestos directos. [fre] Pour défendre le quotient familial . Le système français du quotient familial assure une répartition équitable de l'impôt sur le revenu entre les familles au sens suivant : à niveaux de vie identiques (mesurés par le revenu par Unité de Consommation), deux familles de taille différente supportent la même charge fiscale. Toutefois, les prestations familiales étant beaucoup plus faibles que le coût des enfants, avoir des enfants représente, sauf pour les familles de très faible revenu, une baisse de niveau de vie, d'autant plus forte que la famille est aisée. Le système du quotient familial est cependant critiqué par certains auteurs qui, s'inspirant des exemples étrangers, préconisent une diminution de la réduction d'impôt . rée aux familles aisées ; ces économies seraient utilisées par exemple pour augmenter les prestations familiales ou diminuer l'impôt d'autres catégories de contribuables. . En fait, de telles réformes accentueraient encore l'écart de niveau de vie entre les familles aisées avec enfants et les couples ou célibataires sans enfants de même revenu primaire. Elles iraient à rencontre de la logique du système fiscal français. Ce qui rend le système de prélèvements fiscaux et sociaux peu progressif en France n'est pas le quotient familial, mais le poids élevé des cotisations sociales par rapport à celui de l'impôt direct. [eng] In Defence of the Famiiy Quotient Tax System . The family quotient is used to determine individual income tax according to the taxpayer's filing status (family status and dependency exemptions). The French family quotient system ensures a fair breakdown of income tax between families in the following way : two families of different sizes have the same tax burdens when their standards of living are the same (as measured by income in Consumption Units). However, as family benefits are a lot lower than the cost of children, the fact of having children leads to a drop in the standard of living except in the case of extremely low-income families. This drop is sharper when the family is well-off. The family quotient system is criticized by certain authors who have drawn their inspiration from . other countries' examples and advocate reducing the tax credit allocated to well-off families. These savings would be used for such purposes as increasing family benefits or reducing the tax burden of other categories of taxpayers. . In fact, such reforms would emphasize the difference between the standards of living of well-off families with children and childless couples or single people with the same primary income. They would run counter to the logic of the French tax system. It is not the family quotient that makes the French tax and social security levies system fairly unprogressive, but the high weight of social contributions compared to direct taxes.

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

Volume (Year): 256 (1992)
Issue (Month): 1 ()
Pages: 5-24

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Handle: RePEc:prs:ecstat:estat_0336-1454_1992_num_256_1_5666
Note: DOI:doi:10.3406/estat.1992.5666
Contact details of provider: Web page: http://www.persee.fr/web/revues/home/prescript/revue/estat

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