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L'attitude a l'egard des inegalites en France a la lumiere du systeme de prelevements socio-fiscal

  • Gajdos, T.
  • Lhommeau, B.

Les mesures traditionnelles des inegalites considerent l'aversion collective a l'egard des inegalites comme un parametre determine a priori. En particulier, ce parametre est maintenu constant lorsqu'on effectue des comparaisons internationales ou intertemporelles. Nous proposons ici d'utiliser les donnees fiscales pour construire un indicateur d'inegalites qui tienne compte de l'attitude collective a l'egard des inegalites. Nous utilisons cet indicateur pour mesurer l'evolution des inegalites de revenus en France entre 1990 et 1997, a partir des donnees du modele de micro-simulation construit par la division "Etudes Sociales" de l'INSEE.

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Paper provided by Université Panthéon-Sorbonne (Paris 1) in its series Papiers d'Economie Mathématique et Applications with number 1999.23.

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Length: 27 pages
Date of creation: 1999
Date of revision:
Handle: RePEc:fth:pariem:1999.23
Contact details of provider: Postal: France; Universite de Paris I - Pantheon- Sorbonne, 12 Place de Pantheon-75005 Paris, France
Phone: + 33 44 07 81 00
Fax: + 33 1 44 07 83 01
Web page: http://cermsem.univ-paris1.fr/

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  1. Ok, Efe A., 1995. "On the principle of equal sacrifice in income taxation," Journal of Public Economics, Elsevier, vol. 58(3), pages 453-467, November.
  2. Mitra, Tapan & Ok, Efe A, 1996. "Personal Income Taxation and the Principle of Equal Sacrifice Revisited," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 37(4), pages 925-48, November.
  3. Mitra, T. & Ok, E.A., 1995. "On the Equitability of Progressive Taxation," Working Papers 95-25, C.V. Starr Center for Applied Economics, New York University.
  4. Yoram Amiel & Frank A Cowell, 1997. "Income Transformation and Income Inequality (published in Advances in Econometrics, Income Distribution & Scientific Methodology: Essays in Honour of Camilo Dagum, Daniel Slottje (ed)(Physica Verlag, ," STICERD - Distributional Analysis Research Programme Papers 24, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
  5. Berliant, M. & Gouveia, M., 1990. "Equal Sacrifice And Incentive Compatible Income Taxation," RCER Working Papers 219, University of Rochester - Center for Economic Research (RCER).
  6. Young, H. P., 1988. "Distributive justice in taxation," Journal of Economic Theory, Elsevier, vol. 44(2), pages 321-335, April.
  7. Dasgupta, Partha & Sen, Amartya & Starrett, David, 1973. "Notes on the measurement of inequality," Journal of Economic Theory, Elsevier, vol. 6(2), pages 180-187, April.
  8. Young, H. P., 1987. "Progressive taxation and the equal sacrifice principle," Journal of Public Economics, Elsevier, vol. 32(2), pages 203-214, March.
  9. Mirrlees, James A, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Wiley Blackwell, vol. 38(114), pages 175-208, April.
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