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Le poids des prélèvements obligatoires : portée et limites de la mesure

Author

Listed:
  • Patrice Mantz
  • Agnès Ramond
  • Max Tabouillot
  • Michel Ungemuth

Abstract

[spa] El peso de las deducciones obligatorias : alcance y límites de la medida - La tasa de las deducciones obligatorias va creciendo al transcurrir los anos. La definición de dicha tasa, no obstante deja de ser evidente, tal como lo demuestran las equiparaciones internacionales : así pues, según la OCDE, era en 1977 más elevada en Francia que en Alemania federal; las cifras de la Oficina de las Comunidades europeas facilitaban un resultado inverso. En cambio, las diversas tasas que pueden definirse presentan a medio plazo evoluciones muy parecidas. El incremento del peso de las deducciones obligatorias se revelan indiscutibles en Francia, de diez años acá, y más importante que entre nuestros miembros asociados. Dicho incremento es debido, en lo esencial, a las cuotas de la Seguridad social y menos a tributación. [fre] Le poids des prélèvements obligatoires : portée et limites de la mesure - Le taux des prélèvements obligatoires croît au fil des ans. La définition de ce taux est pourtant loin d'être évidente, comme le montrent les comparaisons internationales : ainsi, selon l'OCDE, il était en 1977 plus élevé en France qu'en Allemagne fédérale; les chiffres de l'Office statistique des communautés européennes donnaient le résultat Inverse. En revanche, les divers taux qui peuvent être définis ont des évolutions à moyen terme très voisines. La croissance du poids des prélèvements obligatoires apparaît incontestable en France depuis dix ans, et plus forte que chez nos principaux partenaires. Cette croissance est due pour l'essentiel aux cotisations sociales, moins à la pression fiscale. [eng] The Amounts of Compulsory Deductions : The Significance and Limitations of Measuring Them - The rate of compulsory deductions has been rising from year to year. Just how this rate is to be defined, however, is far from obvious, as is shown by comparing different national rates. Thus, according to the OECD, in 1977 the rate was higher in France than in West Germany; the figures of the Statistica lOffice of the European Communities, however, gave the opposite result. Nevertheless, the various rates which can be defined have medium-term evolutions which are very similar. That the amount of compulsory deductions has grown in France over the past ten years, and was greater than for France's main trading partners, seems beyond doubt. This growth is primarily due to the increases in social benefit payments, and far less to the pressure of taxation.

Suggested Citation

  • Patrice Mantz & Agnès Ramond & Max Tabouillot & Michel Ungemuth, 1983. "Le poids des prélèvements obligatoires : portée et limites de la mesure," Économie et Statistique, Programme National Persée, vol. 157(1), pages 47-60.
  • Handle: RePEc:prs:ecstat:estat_0336-1454_1983_num_157_1_4773
    DOI: 10.3406/estat.1983.4773
    Note: DOI:10.3406/estat.1983.4773
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    Cited by:

    1. Jean-Marie Monnier, 2000. "Harmonisation des fiscalités et structures fiscales européennes entre 1988 et 1996," Post-Print hal-00677603, HAL.
    2. Christian de Boissieu & Alain Gubian, 1984. "Les indicateurs de la politique budgétaire et fiscale. Application au cas français," Revue de l'OFCE, Programme National Persée, vol. 9(1), pages 81-124.
    3. Alain Gubian & François Guillaumat-Tailliet & Jacques Le Cacheux, 1986. "Fiscalité des entreprises et décision d'investissement. Eléments de comparaison internationale France, RFA, Etats-Unis," Revue de l'OFCE, Programme National Persée, vol. 16(1), pages 181-216.
    4. Jean-Marie Monnier, 2000. "Harmonisation des fiscalités et structures fiscales européennes entre 1988 et 1996," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-00677603, HAL.

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