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Impôt, déficit et croissance économique : un réexamen de la courbe de Laffer

Author

Listed:
  • Alexandru Minea

    (CERDI - Centre d'Études et de Recherches sur le Développement International - UdA - Université d'Auvergne - Clermont-Ferrand I - CNRS - Centre National de la Recherche Scientifique)

  • Patrick Villieu

    (LEO - Laboratoire d'économie d'Orleans [2008-2011] - UO - Université d'Orléans - CNRS - Centre National de la Recherche Scientifique)

Abstract

Depuis le modèle de Barro (1990), la littérature théorique met en évidence l'existence d'une relation en cloche entre impôt et croissance économique, dans l'esprit de la « courbe de Laffer ». Cependant, les évidences empiriques semblent réfuter une telle relation. Nous montrons que ce hiatus disparaît lorsque l'on prend en compte l'effet des déficits publics. En effet, l?indexation de la relation impôt-croissance par le ratio de déficit public permet de réconcilier les données avec les travaux théoriques mettant en évidence une « courbe de Laffer de croissance »

Suggested Citation

  • Alexandru Minea & Patrick Villieu, 2009. "Impôt, déficit et croissance économique : un réexamen de la courbe de Laffer," Post-Print hal-00448337, HAL.
    • Handle: RePEc:hal:journl:hal-00448337
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