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Faut-il individualiser l'impôt sur le revenu ?

Author

Listed:
  • Réjane Hugounenq

    (Agence Française de Développement)

  • Hélène Périvier

    (Observatoire français des conjonctures économiques)

  • Henri Sterdyniak

    (Observatoire français des conjonctures économiques)

Abstract

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 (...).

Suggested Citation

  • Réjane Hugounenq & Hélène Périvier & Henri Sterdyniak, 2002. "Faut-il individualiser l'impôt sur le revenu ?," Sciences Po publications info:hdl:2441/3469, Sciences Po.
  • Handle: RePEc:spo:wpmain:info:hdl:2441/3469
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    References listed on IDEAS

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    Cited by:

    1. Élise Amar & Sophie Guérin, 2007. "Se marier ou non : le droit fiscal peut-il aider à choisir ?," Économie et Statistique, Programme National Persée, vol. 401(1), pages 23-37.
    2. François Legendre & Florence Thibault, 2007. "Les concubins et l’impôt sur le revenu en France," Économie et Statistique, Programme National Persée, vol. 401(1), pages 3-21.
    3. Damien Échevin, 2003. "L'individualisation de l'impôt sur le revenu : équitable ou pas ?," Economie & Prévision, La Documentation Française, vol. 0(4), pages 149-165.
    4. repec:crs:ecosta:es401b is not listed on IDEAS
    5. repec:crs:ecosta:es401a is not listed on IDEAS

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