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Accompagner une réforme fiscale : avec une prime pour l’emploi ou avec une hausse des allocations familiales ?

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  • Bruno Jeandidier
  • Frédéric Berger

Abstract

[eng] France and Luxembourg have recently introduced relatively similar tax reforms. In France, the reform has been accompanied by the prime pour l’emploi, an earned income tax credit, and in Luxembourg by a one-off increase in family allowances. The two reforms have been evaluated ex ante using models. The evaluation has been carried out from a dual standpoint of vertical redistribution and horizontal redistribution according to the family structure. A comparative analysis of the impact of the two support measures is made by means of a simulation with a given budget. [fre] La France et le Luxembourg ont récemment mis en oeuvre une réforme fiscale assez similaire. Ces deux réformes se distinguent cependant par le type de mesure d’accompagnement choisi : la Prime pour l’emploi en France, une majoration exceptionnelle des Allocations familiales au Luxembourg. Les deux réformes ont fait l’objet d’évaluations ex ante en recourant à des simulations dont les résultats sont retracés dans cet article. L’évaluation est menée, d’une part, du point de vue de la redistribution verticale et, d’autre part, du point de vue de la redistribution horizontale selon la structure familiale. L’accent est plus particulièrement mis sur l’analyse comparative de l’impact des deux mesures d’accompagnement, notamment par une simulation à budget donné.

Suggested Citation

  • Bruno Jeandidier & Frédéric Berger, 2003. "Accompagner une réforme fiscale : avec une prime pour l’emploi ou avec une hausse des allocations familiales ?," Économie et Prévision, Programme National Persée, vol. 160(4), pages 103-119.
    • Handle: RePEc:prs:ecoprv:ecop_0249-4744_2003_num_160_4_6923
    DOI: 10.3406/ecop.2003.6923
    Note: DOI:10.3406/ecop.2003.6923
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    References listed on IDEAS

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    1. Guy Laroque & Bernard Salanié, 2002. "Temps partiel féminin et incitations financières à l'emploi," Revue économique, Presses de Sciences-Po, vol. 53(6), pages 1127-1147.
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