Incidence of a "Social VAT" Reform: A French Scenario
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References listed on IDEAS
- Arnold C. Harberger, 1962. "The Incidence of the Corporation Income Tax," Journal of Political Economy, University of Chicago Press, vol. 70, pages 215-215.
- Stéphane Gauthier, 2009.
"Un exercice de TVA sociale,"
Économie et Prévision,
Programme National Persée, vol. 187(1), pages 65-81.
- McLure, Charles Jr., 1975. "General equilibrium incidence analysis : The Harberger model after ten years," Journal of Public Economics, Elsevier, vol. 4(2), pages 125-161, February.
- Ronald W. Jones, 1965. "The Structure of Simple General Equilibrium Models," Journal of Political Economy, University of Chicago Press, vol. 73, pages 557-557.
- Peter M. Mieszkowski, 1967. "On the Theory of Tax Incidence," Journal of Political Economy, University of Chicago Press, vol. 75, pages 250-250.
More about this item
Keywordsfiscal incidence; social contribution; payroll tax; tax on value added; social VAT;
- J38 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Public Policy
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
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