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Le choix d'individualiser son impôt pour les couples

Author

Listed:
  • Guillaume Allegre

    (OFCE - Observatoire français des conjonctures économiques (Sciences Po) - Sciences Po - Sciences Po)

  • Hélène Périvier

    (OFCE - Observatoire français des conjonctures économiques (Sciences Po) - Sciences Po - Sciences Po)

Abstract

Durant la campagne présidentielle, Emmanuel Macron a proposé de rendre optionnelle l'imposition jointe des couples mariés ou pacsés. Il s'agit de corriger deux écueils du système actuel : des couples sont perdants à l'imposition jointe obligatoire dans le cadre du mariage et du pacs ; ce système conduit à appliquer au salaire du travailleur secondaire, le plus souvent la femme, un taux marginal élevé, ce qui la découragerait de travailler ou de travailler davantage. La réforme serait ainsi favorable à l'égalité femmes-hommes.

Suggested Citation

  • Guillaume Allegre & Hélène Périvier, 2017. "Le choix d'individualiser son impôt pour les couples," Post-Print hal-03458596, HAL.
    • Handle: RePEc:hal:journl:hal-03458596
    Note: View the original document on HAL open archive server: https://sciencespo.hal.science/hal-03458596
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    Keywords

    Fiscalité; Impôt sur le revenu;

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