IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this paper

Faut-il individualiser l'impôt sur le revenu ?

Listed author(s):
  • Réjane Hugounenq

    (Agence Française de Développement)

  • Hélène Périvier

    (Observatoire français des conjonctures économiques)

  • Henri Sterdyniak

    (Observatoire français des conjonctures économiques)

Tout système d’imposition et de redistribution suppose la définition de l’unité pertinente pour évaluer les besoins et le pouvoir d’achat. Pour les uns, l’unité constitutive de la société est la famille au sens large (un couple avec ou sans enfants, ou encore une seule personne avec enfants). Dans la mesure où celle-ci partage ses ressources, c’est sa situation globale qui doit déterminer les impôts qu’elle doit payer et les transferts redistributifs auxquels elle a droit. C’est l’inspiration du système français actuel. Pour les autres, le système d’imposition et de redistribution doit favoriser et respecter l’autonomie de chaque individu ; il doit donc être individualisé (...).

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL:
Download Restriction: no

Paper provided by Sciences Po in its series Sciences Po publications with number info:hdl:2441/3469.

in new window

Date of creation: Feb 2002
Publication status: Published in Lettre de l'OFCE, 2002, pp.1-4
Handle: RePEc:spo:wpmain:info:hdl:2441/3469
Contact details of provider: Web page:

More information through EDIRC

No references listed on IDEAS
You can help add them by filling out this form.

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:spo:wpmain:info:hdl:2441/3469. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Spire @ Sciences Po Library)

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.