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Les effets redistributifs de la réforme de l'impôt des personnes physiques: résultats de microsimulation

Author

Listed:
  • Bea Cantillon
  • Brigit Kerstens
  • Gerlinde Verbist

Abstract

En 2001 le gouvernement a adopté une réforme de l’impôt des personnes physiques. Cette réforme comprend quatre grands axes. Le premier axe vise une baisse de la pression fiscale sur le travail, le second axe a trait à la neutralité vis-à-vis du choix du mode de vie, le troisième axe accroît la prise en compte des enfants à charge, et le quatrième axe concerne les mesures fiscales écologiques. Dans cet article nous évaluons les effets de la réforme par rapport à l’objectif redistributif: comment ses gains sont-ils répartis et quelles sont les conséquences en terme de pauvreté. Pour en estimer les effets, nous utilisons MISIM, le modèle de microsimulation qui a été développé pour les données d’enquête du Panel Socio-Economique.

Suggested Citation

  • Bea Cantillon & Brigit Kerstens & Gerlinde Verbist, 2003. "Les effets redistributifs de la réforme de l'impôt des personnes physiques: résultats de microsimulation," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 46(1), pages 71-98.
    • Handle: RePEc:bxr:bxrceb:y:2003:v:46:i:1:p:71-98
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    Citations

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    Cited by:

    1. K. Van Cauter & L. Van Meensel, 2006. "The redistributive character of taxes and social security contributions," Economic Review, National Bank of Belgium, issue i, pages 65-82, June.

    More about this item

    Keywords

    Impôt des personnes physiques; Réforme de l'impôt; Distribution des revenus; Microsimulation;
    All these keywords.

    JEL classification:

    • C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • I30 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - General

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