Les effets redistributifs des transferts en faveur des familles en France : un éclairage en longue période
The aim of this paper is to analyse how the criteria of horizontal and vertical equity of the French system of family transfers evolved from 1975 till 2002. It focuses primarily on non-contributory benefits and on income taxation and uses family type's methods. Two main findings can be outlined : firstly, the publicly financed compensation for dependents is better in 1975 than in 2002, especially for families on low or medium incomes. Secondly, the redistributive impact of the French system of family transfers has dropped. Otherwise, we also highlight that the predominant instruments are means-tested benefits in the low end of the revenue scale and income tax rates in the other hand.
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- Kakwani, Nanak C, 1977. "Applications of Lorenz Curves in Economic Analysis," Econometrica, Econometric Society, vol. 45(3), pages 719-27, April.
- François Bourguignon & Christian Morrisson, 1980. "Progressivité et incidence de la redistribution des revenus en pays développés," Revue Économique, Programme National Persée, vol. 31(2), pages 197-233.
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