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Prélèvements et transferts aux ménages : des canaux redistributifs différents en 1990 et 2010

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  • Alexis Eidelman
  • Fabrice Langumier
  • Augustin Vicard

Abstract

Pris dans leur ensemble, les prélèvements et prestations monétaires reposant sur les ménages ont-ils en 2010 un caractère progressif plus ou moins prononcé que vingt ans plus tôt ? Afin d'éclairer cette question, nous appliquons les législations socio-fiscales de 1990 et 2010 à un même échantillon représentatif des ménages français en 2010. Au total, le cœur du système de redistribution monétaire, l'impôt sur le revenu et les prestations, ont perdu en progressivité, tandis qu'en amont dans le processus de taxation, les prélèvements sociaux ont gagné en progressivité. L'impôt sur le revenu a vu son poids diminuer et est devenu nettement moins progressif, cette évolution étant très largement imputable à l'évolution de son barème, et plus marginalement à la multiplication des " niches fiscales ". Dans le même sens, les prestations sociales apparaissent moins redistributives qu'elles ne l'étaient en 1990. Elles ont été le plus souvent revalorisées selon l'inflation, et ont donc évolué moins vite que les revenus moyens de la population, ce qui a affecté leur capacité à réduire les inégalités. À l'inverse, le financement de la protection sociale a été profondément remanié, et ces changements ont joué en faveur de la progressivité. Des contributions (CSG et CRDS), assises sur l'ensemble des revenus, ont été substituées aux cotisations, assises uniquement sur les revenus du travail. Les exonérations de cotisations sociales sur les bas salaires ont également été progressivement renforcées. Selon les hypothèses retenues dans les quatre scénarios élaborés dans cet article, la progressivité d'ensemble du système socio-fiscal n'aurait pas connu d'inflexion majeure entre 1990 et 2010. Toutefois, l'analyse présentée ici ne tient compte ni des prélèvements sur le patrimoine, ni des prélèvements pesant sur les entreprises, alors que leur évolution pourrait avoir davantage affecté les ménages ayant de hauts revenus.
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Suggested Citation

  • Alexis Eidelman & Fabrice Langumier & Augustin Vicard, 2013. "Prélèvements et transferts aux ménages : des canaux redistributifs différents en 1990 et 2010," Économie et Statistique, Programme National Persée, vol. 459(1), pages 5-26.
    • Handle: RePEc:prs:ecstat:estat_0336-1454_2013_num_459_1_10007
    DOI: 10.3406/estat.2013.10007
    Note: DOI:10.3406/estat.2013.10007
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    1. Olivier Bargain, 2010. "Back to the future - decomposition analysis of distributive policies using behavioural simulations," Working Papers 201032, School of Economics, University College Dublin.
    2. Stuart Adam & James Browne, 2010. "Redistribution, work incentives and thirty years of UK tax and benefit reform," IFS Working Papers W10/24, Institute for Fiscal Studies.
    3. Bengtsson, Niklas & Holmlund, Bertil & Waldenström, Daniel, 2012. "Lifetime versus Annual Tax Progressivity: Sweden, 1968–2009," IZA Discussion Papers 6641, Institute of Labor Economics (IZA).
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