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Une lecture critique de l’ouvrage : Pour une révolution fiscale - Trois désaccords et certaines convergences

Author

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  • Henri Sterdyniak

    (Observatoire français des conjonctures économiques)

Abstract

L’article propose une lecture critique de l’ouvrage de Landais, Piketty et Saez, Pour une révolution fiscale, 2011. Celui-ci propose de rendre la fiscalité française plus simple, plus juste, plus progressive. Il propose un instrument d’analyse, devant permettre à chaque citoyen d’évaluer la fiscalité française et les réformes possibles. En même temps, il donne une présentation caricaturale du système actuel, dont il dénonce à tort la régressivité. Voulant individualiser l’impôt, il refuse de considérer que les familles partagent leurs ressources, d’utiliser le concept d’unité de consommation, de sorte qu’il est impossible de déterminer si la réforme proposée augmente effectivement la redistributivité du système. Le simulateur fiscal proposé: est biaisé et ne permet pas à chacun d’évaluer les réformes fiscales.

Suggested Citation

  • Henri Sterdyniak, 2012. "Une lecture critique de l’ouvrage : Pour une révolution fiscale - Trois désaccords et certaines convergences," Sciences Po publications 2012-02, Sciences Po.
    • Handle: RePEc:spo:wpmain:info:hdl:2441/eu4vqp9ompqllr09j0h060gai
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    Keywords

    Réformes fiscales. Quotient familial;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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