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Taxation optimale de la consommation et biens informels

Listed author(s):
  • Jean-François Gautier
Registered author(s):

    [fre] L'objet de cet article est de savoir dans quelle mesure il peut être souhaitable de taxer le secteur informel. Un modèle théorique de taxation optimale permet d'abord de fournir une réponse analytique à cette question. Une version empirique du modèle permet ensuite d'estimer les taux de taxation optimaux à Madagascar. On montre ainsi que la taxation optimale des biens informels est toujours très inférieure à celle des biens formels. Néanmoins, pour des degrés de progressivité « raisonnables », i.e. lorsque le critère d'efficacité est prédominant dans le calcul du système fiscal, le taux de taxation optimal moyen du secteur informel est nettement plus important que le taux effectif actuel. Toutefois, la solution optimale peut être de subventionner le secteur informel pour des degrés élevés de progressivité. [eng] Optimal commodity taxation and black market The question of this paper is whether it is worth taxing the black market. A theoretical optimal tax model provides a first analytical discussion. An empirical version allows us to estimate an optimal tax system for Madagascar. For reasonable inequality aversion parameters, the taxation's rate of the informal goods is always quite beside the formal goods' one. Nevertheless, efficiency criteria lead to tax informal goods above the actual rates. In opposition, informal goods could be optimally subsidised for higher inequality aversion parameters.

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

    Volume (Year): 53 (2002)
    Issue (Month): 3 ()
    Pages: 599-610

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    Handle: RePEc:prs:reveco:reco_0035-2764_2002_num_53_3_410430
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