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Simulation of indirect tax reforms using pooled micro and macro French data

Listed author(s):
  • Véronique Nichèle

    (CORELA - Laboratoire de Recherche sur la Consommation - INRA - Institut National de la Recherche Agronomique)

  • Jean-Marc Robin

    ()

    (LEA - Laboratoire d'Economie Appliquée - INRA - Institut National de la Recherche Agronomique, CREST - Centre de Recherche en Économie et Statistique - INSEE - ENSAE ParisTech - École Nationale de la Statistique et de l'Administration Économique)

This paper assesses the consequences of two reforms of the French indirect taxation system: a VAT harmonization which is close to initial EC proposals and a carbon tax which aims at decreasing the emissions of carbon dioxide. We simulate the effects of tax reforms using estimates of a model of household expenditure behaviour. Estimation is obtained by using the property of perfect aggregation over households of the Almost Ideal demand system on pooled micro data from the 1978–1979, 1984–1985, 1989 issues of the French ‘Enquête Budgets des Familles' combined with macro data from the Quarterly National Accounts from 1970 to 1990. Simulations are conducted using a subsample of households from the 1989 consumer survey and generate useful results about the behavioural reactions to tax changes, the impact on government revenue and the distributional effects of the reforms.

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Paper provided by HAL in its series Post-Print with number hal-00359428.

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Date of creation: Feb 1995
Publication status: Published in Journal of Public Economics, Elsevier, 1995, 56 (2), pp.225-244. 〈10.1016/0047-2727(94)01425-N〉
Handle: RePEc:hal:journl:hal-00359428
DOI: 10.1016/0047-2727(94)01425-N
Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00359428
Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

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  1. Laurence Bloch & Françoise Maurel, 1989. "Harmonisation des taux de TVA : scénarios macroéconomiques," Économie et Statistique, Programme National Persée, vol. 217(1), pages 131-143.
  2. Symons, Elizabeth & Walker, Ian, 1989. "The Revenue and Welfare Effects of Fiscal Harmonization for the UK," Oxford Review of Economic Policy, Oxford University Press, vol. 5(2), pages 61-75, Summer.
  3. Muellbauer, John, 1976. "Community Preferences and the Representative Consumer," Econometrica, Econometric Society, vol. 44(5), pages 979-999, September.
  4. King, Mervyn A., 1983. "Welfare analysis of tax reforms using household data," Journal of Public Economics, Elsevier, vol. 21(2), pages 183-214, July.
  5. Jorgenson, Dale W & Lau, Lawrence J & Stoker, Thomas M, 1980. "Welfare Comparison under Exact Aggregation," American Economic Review, American Economic Association, vol. 70(2), pages 268-272, May.
  6. repec:adr:anecst:y:1986:i:2:p:02 is not listed on IDEAS
  7. Michel Lazare & Didier Maillard & Thierry Pujol, 1989. "Les propositions communautaires d'harmonisation de la TVA," Économie et Statistique, Programme National Persée, vol. 217(1), pages 117-125.
  8. John Muellbauer, 1975. "Aggregation, Income Distribution and Consumer Demand," Review of Economic Studies, Oxford University Press, vol. 42(4), pages 525-543.
  9. Deaton, Angus S & Muellbauer, John, 1980. "An Almost Ideal Demand System," American Economic Review, American Economic Association, vol. 70(3), pages 312-326, June.
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