IDEAS home Printed from https://ideas.repec.org/a/cai/rferfe/rfe_093_0003.html
   My bibliography  Save this article

Incidence de l'impôt sur les sociétés

Author

Listed:
  • Laurent Simula
  • Alain Trannoy

Abstract

This article studies the incidence of the corporation income tax in a general equilibrium setting with 2 or 4 sectors. In closed economy, most of the tax is borne by capital. The opposite conclusion is obtained in open economy provided capital is mobile and labour is immobile : labour bears most of the tax burden. This presumption is corroborated by empirical data. A decrease in the coporate income tax may thus result in an increase in wages once all adjustments have taken place. This point should be kept in mind when discussing how to share profits.

Suggested Citation

  • Laurent Simula & Alain Trannoy, 2009. "Incidence de l'impôt sur les sociétés," Revue française d'économie, Presses de Sciences-Po, vol. 0(3), pages 3-39.
    • Handle: RePEc:cai:rferfe:rfe_093_0003
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=RFE_093_0003
    Download Restriction: free
    File URL: http://www.cairn.info/revue-francaise-d-economie-2009-3-page-3.htm
    Download Restriction: free
    ---><---

    Other versions of this item:

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Antoine Bozio & Malka Guillot & Quentin Laffeter, 2015. "Portée et limites du modèle Taxipp pour l’analyse redistributive des prélèvements obligatoires," Économie et Statistique, Programme National Persée, vol. 481(1), pages 31-52.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cai:rferfe:rfe_093_0003. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jean-Baptiste de Vathaire (email available below). General contact details of provider: https://www.cairn.info/revue-francaise-d-economie.htm .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.