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Simulation of indirect tax reforms using pooled micro and macro French data
[Evaluation des effets budgétaires et redistributifs de réformes de la fiscalité indirecte française]

Author

Listed:
  • Véronique Nichèle

    (Station d'économie et de sociologie rurales de paris - INRA - Institut National de la Recherche Agronomique)

  • J.M. Robin

    (Station d'économie et de sociologie rurales de paris - INRA - Institut National de la Recherche Agronomique)

Abstract

Cet article est consacré à l'évaluation de l'impact de deux réformes de la fiscalité indirecte française : l'application d'une taxe sur le baril de pétrole visant à réduire les émissions de dioxyde de carbone et une harmonisation de la TVA proche des recommandations initiales de la CEE. Les effets des réformes sont simulés grâce aux résultats d'estimation d'un modèle de comportement de consommation des ménages, obtenus en utilisant la propriété d'agrégation exacte du modèle AI (Almost Ideal demand system) sur les données des trois dernières éditions de l'enquête "Budgets des Familles" de l'INSEE combinées aux données agrégées de la comptabilité nationale entre 1970 et 1990. Les simulations, menées sur un sous-échantillon de l'enquête "Budgets des Familles" de 1989, fournissent des résultats très utiles concernant aussi bien l'impact des réformes sur les recettes fiscales du gouvernement que leurs effets redistributifs.

Suggested Citation

  • Véronique Nichèle & J.M. Robin, 1993. "Simulation of indirect tax reforms using pooled micro and macro French data [Evaluation des effets budgétaires et redistributifs de réformes de la fiscalité indirecte française]," Post-Print hal-02709193, HAL.
    • Handle: RePEc:hal:journl:hal-02709193
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    References listed on IDEAS

    as
    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.
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