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De l'évaluation économique des transferts fiscaux [Commentaires sur l'article : « L'harmonisation fiscale en Europe et l'économie française » de William Perraudin et Thierry Pujol ]

Listed author(s):
  • Henry Sterdyniak

[eng] This article discusses the methods and results of the preceeding paper. It shows that a transfer between VAT and a tax on wages can be economically neutral or even be useful to increase the progressivity of the French fiscal system. It considers that it is not useful to try to increase the labour supply in a country which already experiences a high unemployment rate. It compares the results of macroeconometric and general equilibrium models to study fiscal reforms.

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File URL: http://dx.doi.org/doi:10.3406/ofce.1991.1258
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File URL: http://www.persee.fr/doc/ofce_0751-6614_1991_num_37_1_1258
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Article provided by Programme National Persée in its journal Observations et diagnostics économiques : revue de l'OFCE.

Volume (Year): 37 (1991)
Issue (Month): 1 ()
Pages: 273-287

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Handle: RePEc:prs:rvofce:ofce_0751-6614_1991_num_37_1_1258
Note: DOI:10.3406/ofce.1991.1258
Contact details of provider: Web page: http://www.persee.fr/collection/ofce

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  1. Barro, Robert J, 1974. "Are Government Bonds Net Wealth?," Journal of Political Economy, University of Chicago Press, vol. 82(6), pages 1095-1117, Nov.-Dec..
  2. Henri Sterdyniak & Pierre Villa, 1984. "Faut-il substituer de la TVA aux cotisations sociales des employeurs ?," Revue de l'OFCE, Programme National Persée, vol. 6(1), pages 93-101.
  3. Summers, Lawrence H, 1981. "Capital Taxation and Accumulation in a Life Cycle Growth Model," American Economic Review, American Economic Association, vol. 71(4), pages 533-544, September.
  4. repec:adr:anecst:y:1988:i:11 is not listed on IDEAS
  5. Anthony B. Atkinson & François Bourguignon & Pierre-André Chiappori, 1988. "Fiscalité et transferts: une comparaison franco-britannique," Annals of Economics and Statistics, GENES, issue 11, pages 117-140.
  6. Lucas, Robert E, Jr, 1990. "Supply-Side Economics: An Analytical Review," Oxford Economic Papers, Oxford University Press, vol. 42(2), pages 293-316, April.
  7. repec:adr:anecst:y:1988:i:11:p:06 is not listed on IDEAS
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