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L'équivalence fiscale des revenus et la réforme de l'impôt sur le revenu

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  • Jean-Marie Monnier

    (CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique)

Abstract

Les débats sur le quotient familial qui constitue le dispositif central dans le calcul de l'IRPP en France, sont principalement centrés sur son impact redistributif. Deux conceptions de l'équité se sont ainsi affrontées. L'une tient compte des configurations familiales ex ante pour corriger le revenu soumis au barème tandis que l'autre corrige ex post l'impôt brut. Après un examen critique des des arguments portés par les deux traditions, l'article définit la notion d'équivalence fiscale des revenus. Il montre que si le dispositif du quotient familial permet la mise en équivalence fiscale des revenus des familles, les corrections dont il fait l'objet la déforme. Il réinterprète la progressivité de l'impôt mise en pratique dans le cadre de l'IRPP et propose enfin une réforme de l'IRPP cohérente avec le paritarisme à la française.

Suggested Citation

  • Jean-Marie Monnier, 2000. "L'équivalence fiscale des revenus et la réforme de l'impôt sur le revenu," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-00677605, HAL.
    • Handle: RePEc:hal:cesptp:hal-00677605
    Note: View the original document on HAL open archive server: https://hal.science/hal-00677605
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    References listed on IDEAS

    as
    1. Slemrod,Joel, 1997. "Tax Progressivity and Income Inequality," Cambridge Books, Cambridge University Press, number 9780521587761, October.
    2. Henri Sterdyniak, 1992. "Pour défendre le quotient familial," Économie et Statistique, Programme National Persée, vol. 256(1), pages 5-24.
    3. repec:adr:anecst:y:1988:i:11:p:06 is not listed on IDEAS
    4. Bruno Théret & Didier Uri, 1988. "La courbe de Laffer dix ans après : un essai de bilan critique," Revue Économique, Programme National Persée, vol. 39(4), pages 753-808.
    5. Atkinson, A. B. & Bouguignon, F. & Chiappori, P. A., 1988. "What do we learn about tax reform from international comparisons? France and Britain," European Economic Review, Elsevier, vol. 32(2-3), pages 343-352, March.
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    Cited by:

    1. Kalina Koleva & Jean-Marie Monnier, 2006. "La nature juridique de l'impôt dans l'ancienne et la nouvelle économie du droit fiscal," Post-Print halshs-00118878, HAL.
    2. Damien Échevin, 2003. "L'individualisation de l'impôt sur le revenu : équitable ou pas ?," Economie & Prévision, La Documentation Française, vol. 0(4), pages 149-165.
    3. Kalina Koleva & Jean-Marie Monnier, 2006. "La nature juridique de l'impôt dans l'ancienne et la nouvelle économie du droit fiscal," Cahiers de la Maison des Sciences Economiques r06057, Université Panthéon-Sorbonne (Paris 1).

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