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Fiscalité et transferts: une comparaison franco-britannique

Author

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  • Anthony B. Atkinson
  • François Bourguignon
  • Pierre-André Chiappori

Abstract

The paper analyzes the redistributive properties of the French tax-benefit system; it relies upon a simulation over a sample of French households. The approach is essentially comparative: we model the effects of introducing into the French structure elements from the British tax and benefit system. It is argued that, when cash amounts are scaled up to ensure revenue-neutrality, such a change would in fact be progressive in terms both of income and family size.

Suggested Citation

  • Anthony B. Atkinson & François Bourguignon & Pierre-André Chiappori, 1988. "Fiscalité et transferts: une comparaison franco-britannique," Annals of Economics and Statistics, GENES, issue 11, pages 117-140.
    • Handle: RePEc:adr:anecst:y:1988:i:11:p:117-140
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    File URL: http://www.jstor.org/stable/20075709
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    Cited by:

    1. Laisney, François & Beninger, Denis & Beblo, Miriam, 2003. "Family Tax Splitting: A Microsimulation of its Potential Labour Supply and Intra-household Welfare Effects in Germany," ZEW Discussion Papers 03-32, ZEW - Leibniz Centre for European Economic Research.
    2. Henri Sterdyniak, 1991. "De l'évaluation économique des transferts fiscaux," SciencePo Working papers Main hal-03458146, HAL.
    3. William Perraudin & Thierry Pujol, 1991. "L'harmonisation fiscale en Europe et l'économie française : une approche en équilibre général," Revue de l'OFCE, Programme National Persée, vol. 37(1), pages 245-272.
    4. Henry Sterdyniak, 1991. "De l'évaluation économique des transferts fiscaux [Commentaires sur l'article : « L'harmonisation fiscale en Europe et l'économie française » de William Perraudin et Thierry Pujol ]," Revue de l'OFCE, Programme National Persée, vol. 37(1), pages 273-287.
    5. Jean-Marie Monnier, 2000. "L'équivalence fiscale des revenus et la réforme de l'impôt sur le revenu," Post-Print hal-00677605, HAL.

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