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La réforme fiscale en France : bilan et perspectives

  • Jacques Le Cacheux
  • Henri Sterdyniak
  • Gaël Dupont
  • Vincent Touzé

[eng] Tax reform in France: analysis and prospects Gael Dupont, Jacques Le Cacheux, Henri Sterdyniak et Vincent Touze The revenue side of the budget project for 2001 includes a planned reduction of taxation of a significant magnitude. This paper presents the major features of the plan and sets them in the perspective of general budget trends. Each of the announced changes is then analyzed and evaluated in terms of the objectives that could be pursued with the corresponding tax instrument. Following a quantitative assessment, the various headings are: ecological taxation, corporate income taxation, the issue of financial autonomy of social protection agencies and of local governments, and finally various dimensions of households' direct income taxation. The latter part offers in-depth discussions of the households' income tax, wealth tax, capital income taxation for individuals and, more generally, the taxation of financial assets, including the recently voted regime for employees' saving and the tax regime for stock-options. The last section ends with an analysis of various aspects of the taxation of low-wage earners. JEL code : H 2 [fre] La Loi de finances 2001 comporte la première phase d'un plan d'allégement des prélèvements obligatoires de grande ampleur, portant sur trois années. Cet article en présente les principales mesures, en les resituant dans le contexte plus général des perspectives budgétaires. Chacune des grandes mesures est ensuite étudiée plus en détail et évaluée à l'aune des différents objectifs que l'on peut souhaiter assigner à l'instrument correspondant. Après une présentation chiffrée des principales modifications de la fiscalité, sont examinées la fiscalité écologique, l'imposition des bénéfices des sociétés, puis l'autonomie budgétaire des organismes de Sécurité sociale et des collectivités locales. L'examen des prélèvements directs sur les revenus des ménages amène à discuter successivement de l'impôt sur le revenu, de l'impôt de solidarité sur la fortune et de l'imposition des revenus du capital, ce qui conduit à s'interroger sur la nouvelle législation applicable à l'épargne salariale et sur la fiscalité des stock-options. Enfin, la dernière partie analyse le système de prélèvement et de prestation des travailleurs pauvres et des exclus, et les réformes de ce système en cours ou souhaitables.

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Article provided by Programme National Persée in its journal Revue de l'OFCE.

Volume (Year): 75 (2000)
Issue (Month): 1 ()
Pages: 183-242

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Handle: RePEc:prs:rvofce:ofce_0751-6614_2000_num_75_1_1632
Note: DOI:10.3406/ofce.2000.1632
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  1. Henri Sterdyniak & Pierre Villa, 1998. "Pour une réforme du financement de la Sécurité sociale," Sciences Po publications info:hdl:2441/5281, Sciences Po.
  2. Marie-Hélène Blonde & Gérard Cornilleau & Pascal Helwaser & Jacques Le & Jean Le & Henri Sterdyniak, 1990. "Vers une fiscalité européenne ?," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(2), pages 121-189.
  3. Henri Sterdyniak & Pierre Villa & Département analyse, 1998. "Pour une réforme du financement de la Sécurité sociale," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(4), pages 155-205.
  4. Réjane Hugounenq & Henri Sterdyniak, 1999. "Pour la politique familiale," Sciences Po publications info:hdl:2441/5907, Sciences Po.
  5. Bernard Salanié & Guy Laroque, 1999. "Prélèvements et transferts sociaux : une analyse descriptive des incitations financières au travail," Économie et Statistique, Programme National Persée, vol. 328(1), pages 3-19.
  6. Thomas Piketty, 1998. "L'impact des incitations financières au travail sur les comportements individuels : une estimation pour le cas français," Économie et Prévision, Programme National Persée, vol. 132(1), pages 1-35.
  7. Bernard Salanié & Guy Laroque, 2000. "Une décomposition du non-emploi en France," Économie et Statistique, Programme National Persée, vol. 331(1), pages 47-66.
  8. Gaël Dupont & Vincent Touze & Jacques Le Cacheux & Henri Sterdyniak, 2000. "Faut-il vraiment réduire les impôts ?," Sciences Po publications info:hdl:2441/2126, Sciences Po.
  9. Jacques Le Cacheux & Henri Sterdyniak & Jean Le Dem & Marie-Hélène Blonde & Gérard Cornilleau & Pascal Helwaser, 1990. "Vers une fiscalité européenne ?," Revue de l'OFCE, Programme National Persée, vol. 31(1), pages 121-189.
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