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Compte rendu de la conférence de consensus sur la fiscalité des ménages et des entreprises du 20 mai 2014

Listed author(s):
  • Henri Sterdyniak

    ()

    (OFCE - OFCE - Sciences Po)

  • Vincent Touze

    ()

    (OFCE - OFCE - Sciences Po)

La hausse des prélèvements obligatoires en France soulève de nombreuses interrogations sur le bien fondé de notre système fiscal. De nombreuses propositions de réformes fiscales ont été faites. Pour les discuter, l’OFCE a organisé le 20 mai 2014 une conférence de consensus sur la fiscalité des ménages et des entreprises. Cet article en publie le compte-rendu. Le premier débat a porté sur la fiscalité des entreprises qui devrait sans doute être rendue moins lourde et moins compliquée. Le deuxième sur la fiscalité écologique s’accorde sur l’objectif d’une montée en puissance rapide et programmée. Le troisième sur la fiscalité des ménages montre que la complexité actuelle permet une progressi­vité importante, ce qui rend difficile les réformes simplificatrices. Enfin, le dernier débat explore les enjeux de la fiscalité des revenus du capital dont le caractère redistributif doit être maintenu, ce qui réduit considérablement les possibilités d’ajustement.

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File URL: https://hal.archives-ouvertes.fr/hal-01178116/document
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Paper provided by HAL in its series Post-Print with number hal-01178116.

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Date of creation: Jun 2015
Publication status: Published in Revue de l'OFCE, 2015, pp.15 - 60
Handle: RePEc:hal:journl:hal-01178116
Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-01178116
Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

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