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Redistribution et incitations au travail. Une application empirique simple de la fiscalité optimale

Listed author(s):
  • François Bourguignon
  • Amedeo Spadaro

[fre] En offrant une garantie de revenu minimum à ceux dont le revenu primaire se trouve en dessous d'un niveau de vie acceptable, les systèmes de redistribution en vigueur dans la plupart des pays européens pourraient détourner du marché du travail, peut-être durablement, les bénéficiaires de cette garantie. Dans une perspective statique et sous des hypothèses alternatives concernant l'élasticité de l'offre de travail et la fonction de bien-être social, on montre ici que, si un tel dispositif n'est pas en complet désaccord avec les enseignements d'un modèle de fiscalité optimale à la Mirrlees, les différences obtenues entre les barèmes optimaux et les barèmes réels de redistribution peuvent néanmoins être considérables. La mise en œuvre proposée ici du modèle de fiscalité optimale constitue une alternative originale aux approches économétriques standard des effets d'une réforme fiscale. [eng] Redistribution and labour supply incentives: a simple application of the optimal tax theory A growing concern appeared in many developed countries during the last ten years that generous redistribution systems might be detrimental to those they want to help. By guaranteeing a minimum income or an income supplement to those whose purchasing power would fall below some limit, these systems would be responsible for strong labour-supply disincentives, the cost of which may be very high. In a static framework and under alternative specifications of the labour supply elasticities and the social welfare function, we show, in this paper, that, even if such a mechanism is not in complete disagreement with the Mirrlees optimal tax model, the difference between optimal and real tax rates can be high. The proposed implementation of the optimal tax model can be considered as an original alternative to the standard econometric approach to the analysis of fiscal reforms.

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

Volume (Year): 51 (2000)
Issue (Month): 3 ()
Pages: 473-487

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Handle: RePEc:prs:reveco:reco_0035-2764_2000_num_51_3_410529
Note: DOI:10.3406/reco.2000.410529
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