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Vers la fusion de l'impôt sur le revenu et de la CSG ? Simulations de scénarios de réforme fiscale

Author

Listed:
  • Guillaume Allegre

    () (OFCE - OFCE - Sciences Po)

  • Henri Sterdyniak

    () (OFCE - OFCE - Sciences Po)

  • Gerard Cornilleau

    () (OFCE - OFCE - Sciences Po)

Abstract

Une réforme semble nécessaire pour simplifier le système. Nous explorerons ici la piste de la fusion de la CSG et de l'IR, et même celle de la fusion CSG-IR-PPE. Nous nous limiterons à analyser l'impact de la réforme sur les ressources globales des administrations, sans en discuter les conséquences sur les relations financières entre État et Sécurité sociale.

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  • Guillaume Allegre & Henri Sterdyniak & Gerard Cornilleau, 2007. "Vers la fusion de l'impôt sur le revenu et de la CSG ? Simulations de scénarios de réforme fiscale," Working Papers hal-00972965, HAL.
  • Handle: RePEc:hal:wpaper:hal-00972965
    Note: View the original document on HAL open archive server: https://hal-sciencespo.archives-ouvertes.fr/hal-00972965
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