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Distribution de richesse: Taxation des heritages / Taxe sur la consommation

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  • Catania, S.

Abstract

Nous etudions dans un modele a generations avec altruisme imparfait la distribution de la richesse de long terme ainsi que les inegalites sociales qu'elle engendre. Puis nous introduisons successivement dans le modele deux types de politique fiscale redistributive: une taxation des heritages et une taxation sur la consommation. L'interet de ces politiques est qu'elles produisent des modifications intragenerationnelles qui auront des consequences intergenerationnelles. Nous effectuons une etude de statique comparative de ces deux politiques pour differencier leurs effets tant sur le plan social que sur le plan economique.

Suggested Citation

  • Catania, S., 1997. "Distribution de richesse: Taxation des heritages / Taxe sur la consommation," G.R.E.Q.A.M. 97a37, Universite Aix-Marseille III.
  • Handle: RePEc:fth:aixmeq:97a37
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    More about this item

    Keywords

    TAXATION ; WEALTH ; DISTRIBUTION;

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy

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