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

Listed author(s):
  • Guillaume Allegre


    (OFCE - OFCE - Sciences Po)

  • Henri Sterdyniak


    (OFCE - OFCE - Sciences Po)

  • Gerard Cornilleau


    (OFCE - OFCE - Sciences Po)

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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Paper provided by HAL in its series Working Papers with number hal-00972965.

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Date of creation: 13 Mar 2007
Publication status: Published in 2007
Handle: RePEc:hal:wpaper:hal-00972965
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