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Education obligatoire en prèsence d'évasion fiscale

  • Arestoff, Florence
  • Jacques, Jean-François
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    Cet article défend l'idée selon laquelle une scolarisation minimale obligatoire peut constituer un complément efficace à une taxe qui financerait l'éducation en présence d'évasion fiscale. Nous construisons un modèle à générations d'agents dans lequel deux régimes d'éducation sont définis. Le premier est privé en l'absence d'état et le second est public. Dans le régime privé, les agents financent l'éducation via un transfert de bien à l'école. Dans le régime public, l'État collecte des impôts pour financer l'éducation. Pour déterminer le taux d'imposition optimal, l'État considère qu'un enfant est un futur parent. A l'État stationnaire, le régime public est donc Pareto améliorant car l'État prend en compte l'inefficacité intergénérationelle, l'altruisme des parents vis ‡ vis des enfants étant imparfait. Quand nous comparons le taux d'imposition avec le taux d'investissement privé en Éducation, le premier est naturellement optimal au sens de Pareto à l'État stationnaire. Or, sachant que dans les pays en développement plus qu'ailleurs, une large part des revenus ne sont pas déclarés, l'hypothèse d'un gouvernement disposant d'une information complète sur les revenus de la population n'est pas satisfaisante. Nous proposons alors un optimum de premier rang dans lequel, en termes de bien-être, le régime public ne peut dominer le régime privé que si le gouvernement impose une durée d'études minimale.

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    Paper provided by Paris Dauphine University in its series Economics Papers from University Paris Dauphine with number 123456789/5552.

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    Date of creation: May 2009
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    Handle: RePEc:dau:papers:123456789/5552
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    1. Behrman, Jere R & Pollak, Robert A & Taubman, Paul, 1982. "Parental Preferences and Provision for Progeny," Journal of Political Economy, University of Chicago Press, vol. 90(1), pages 52-73, February.
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    8. Slemrod, Joel & Yitzhaki, Shlomo, 2002. "Tax avoidance, evasion, and administration," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470 Elsevier.
    9. Epple, Dennis & Romano, Richard E., 1996. "Ends against the middle: Determining public service provision when there are private alternatives," Journal of Public Economics, Elsevier, vol. 62(3), pages 297-325, November.
    10. Barham, Vicky & Boadway, Robin & Marchand, Maurice & Pestieau, Pierre, 1995. "Education and the poverty trap," European Economic Review, Elsevier, vol. 39(7), pages 1257-1275, August.
    11. Paul A. Samuelson, 1958. "An Exact Consumption-Loan Model of Interest with or without the Social Contrivance of Money," Journal of Political Economy, University of Chicago Press, vol. 66, pages 467.
    12. Glomm, Gerhard, 1997. "Parental choice of human capital investment," Journal of Development Economics, Elsevier, vol. 53(1), pages 99-114, June.
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