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L'utilisation des modèles d'équilibre général calculables dans l'évaluation de la politique fiscale

  • Pierre-Yves Letournel
  • Katheline Schubert
  • Philippe Trainar

[fre] L'utilisationdes modèles d'équilibre général calculables dans l'évaluationde la politique fiscale L'objet de cet article est l'examen de la pertinence et de l'utilité de l'emploi des modèles d'équilibre général calculables pour éclairer l'impact des mesures fiscales. Depuis la fin des années soixante-dix, l'utilisation des modèles dans l'aide à la décision publique est devenue marginale. Nous tentons de montrer que le rôle joué autrefois par les modèles macro-économétriques keynésiens peut être, sous de nombreuses réserves et sans exclusive vis-à-vis de ces derniers, partiellement rempli par les modèles d'équilibre général. Nous détaillons les caractéristiques des modèles récents ainsi que leurs limites, puis présentons, à titre d'illustration, quelques enseignements que l'on peut tirer de ces modèles. [eng] Computable general equilibrium models and the evaluation of tax policy The paper analyzes the usefulness and the accuracy of CGEM as an evaluation device of tax policy. Since the end of the seventies, macroeconomic models are less and less used in the public decision process. The paper shows that, under serious requirements, CGEM can parually substitute for macro keynesian models. The basic feature of recent CGEM models are described, as well as their limits. Their properties are illustrated on selected examples in the field of tax policy.

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Article provided by Programme National Persée in its journal Revue économique.

Volume (Year): 43 (1992)
Issue (Month): 4 ()
Pages: 709-724

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Handle: RePEc:prs:reveco:reco_0035-2764_1992_num_43_4_409387
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  1. Alan J. Auerbach & Lawrence Kotlikoff, 1980. "National Savings, Economic Welfare, and the Structure of Taxation," Cowles Foundation Discussion Papers 570, Cowles Foundation for Research in Economics, Yale University.
  2. Simon Erlich & Victor Ginsburgh & Ludo Van der Heyden, 1987. "Where do real wage policies lead Belgium: a general equilibrium analysis," ULB Institutional Repository 2013/1747, ULB -- Universite Libre de Bruxelles.
  3. Ballard, Charles L. & Fullerton, Don & Shoven, John B. & Whalley, John, 2009. "A General Equilibrium Model for Tax Policy Evaluation," National Bureau of Economic Research Books, University of Chicago Press, edition 0, number 9780226036335.
  4. Joel Slemrod, 1981. "A General Equilibrium Model of Taxation with Endogenous Financial Behavior," NBER Working Papers 0799, National Bureau of Economic Research, Inc.
  5. François Bourguignon & Thierry Magnac, 1990. "Labor Supply and Taxation in France," Journal of Human Resources, University of Wisconsin Press, vol. 25(3), pages 358-389.
  6. Gary S. Becker & Nigel Tomes, 1994. "Human Capital and the Rise and Fall of Families," NBER Chapters, in: Human Capital: A Theoretical and Empirical Analysis with Special Reference to Education (3rd Edition), pages 257-298 National Bureau of Economic Research, Inc.
  7. John B. Shoven & John Whalley, 1972. "A General Equilibrium Calculation of the Effects of Differential Taxation of Income from Capital in the U.S," Cowles Foundation Discussion Papers 328, Cowles Foundation for Research in Economics, Yale University.
  8. Herbert E. Scarf, 1967. "The Approximation of Fixed Points of a Continuous Mapping," Cowles Foundation Discussion Papers 216R, Cowles Foundation for Research in Economics, Yale University.
  9. W. R. M. Perraudin & Thierry Pujol, 1990. "European Fiscal Harmonization and the French Economy," IMF Working Papers 90/96, International Monetary Fund.
  10. Michel Bua & Philippe Girard & François Legendre & Philippe Redondo, 1990. "Les effets favorables d'une baisse de la fiscalité des entreprises : une évaluation à partir de données individuelles," Économie et Statistique, Programme National Persée, vol. 229(1), pages 41-51.
  11. Jorgenson, Dale W & Yun, Kun-Young, 1986. " Tax Policy and Capital Allocation," Scandinavian Journal of Economics, Wiley Blackwell, vol. 88(2), pages 355-77.
  12. John B. Shoven & John Whalley, 1973. "General Equilibrium with Taxes: A Computational Procedure and an Existence Proof," Review of Economic Studies, Oxford University Press, vol. 40(4), pages 475-489.
  13. Charles L. Ballard & Don Fullerton & John B. Shoven & John Whalley, 1985. "Introduction to "A General Equilibrium Model for Tax Policy Evaluation"," NBER Chapters, in: A General Equilibrium Model for Tax Policy Evaluation, pages 1-5 National Bureau of Economic Research, Inc.
  14. Summers, Lawrence H, 1981. "Capital Taxation and Accumulation in a Life Cycle Growth Model," American Economic Review, American Economic Association, vol. 71(4), pages 533-44, September.
  15. Pereira, Alfredo M. & Shoven, John B., 1988. "Survey of dynamic computational general equilibrium models for tax policy evaluation," Journal of Policy Modeling, Elsevier, vol. 10(3), pages 401-436.
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