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Fiscalité et redistribution

  • François Bourguignon
  • Pierre-André Chiappori

[eng] The paper analyzes the structure of the French redistribution system, and investigates some directions for a reform. In the first section, we describe the existing system, with a particular emphasis upon incentives and redistribution. We conclude that the French system is redistributive, essentially through benefits. Disincentive effects appear costly ; furthermore, the complexity of the system contrasts with the straightforwardness of its aggregate effects. We then propose a « negative income tax » reform, based upon a lump-sum payment to all households and a taxation of all incomes at some basic rate, plus a higher rate for high incomes. We calibrate the model and evaluate its consequences. [fre] L'article étudie la structure du système français de redistribution, et explore les voies de réforme envisageables. Dans une première partie, on décrit les principales caractéristiques du système existant, du double point de vue de l'efficacité économique (et particulièrement des effets désincitatifs) et des propriétés redistributives. La conclusion est que le système est, dans l'ensemble, relativement redistributif, mais essentiellement du fait des prestations ; de plus, les effets de désincitations sont probablement assez coûteux, et l'ensemble est d'une complexité qui ne se justifie pas par ses effets, somme toute relativement simples. Nous proposons ensuite une réforme de type impôt négatif, fondée sur la juxtaposition d'un versement forfaitaire à tous les ménages et d'une taxation proportionnelle au premier franc ; cette dernière étant complétée par une surtaxe sur les hauts revenus de façon à préserver les propriétés redistributives des prélèvements. Une calibration permet de préciser les ordres de grandeur des changements induits.

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Article provided by Programme National Persée in its journal Revue française d'économie.

Volume (Year): 13 (1998)
Issue (Month): 1 ()
Pages: 3-64

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Handle: RePEc:prs:rfreco:rfeco_0769-0479_1998_num_13_1_1039
Note: DOI:10.3406/rfeco.1998.1039
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