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L'impact redistributif des impôts indirects en France

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  • Gérard Forgeot
  • Christophe Starzec

    (TEAM - Théories et Applications en Microéconomie et Macroéconomie - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique)

Abstract

The importance and redistributive effects of indirect taxation in France are measured using an original data basis derived from Household Budget Survey 2001. The detailed disaggregated information on the indirect tax rates was computed for each spending. The obtained medium tax rates for the total indirect taxation and all its components show the global anti-redistributive effects leading to a large increase in inequalities (the Gini coefficient increases by 1.3 point). An econometric analysis of main determinants influencing amounts of paid taxes confirm the crucial role of income with an elasticity positive, and inferior to one (0.4). However, this income effect varies strongly with respect to the specific considered tax – tobacco tax income elasticity is close to zero and those for petrol around 0.3. The simulation of VAT rates evolution since 1976 (principal component of indirect taxes) is applied to the population and consumption structure of 2001. Reducing VAT tax rate over this period leads to a 1.5 point decrease in the tax rate for the whole population. However, the disparities in terms of tax rates between poor and rich households remain practically unchanged over the period.

Suggested Citation

  • Gérard Forgeot & Christophe Starzec, 2003. "L'impact redistributif des impôts indirects en France," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00268929, HAL.
    • Handle: RePEc:hal:cesptp:halshs-00268929
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00268929
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    References listed on IDEAS

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    1. Deaton, Angus & Irish, Margaret, 1984. "Statistical models for zero expenditures in household budgets," Journal of Public Economics, Elsevier, vol. 23(1-2), pages 59-80.
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    1. Mulendu, Mbusa, 2015. "Transition Fiscale Et Regressivite Des Impots Domestiques Indirects En Afrique Sub-Saharienne [Fiscal Transition System And Indirect Taxes In Sub-Saharan Africa]," MPRA Paper 71653, University Library of Munich, Germany, revised 2016.
    2. Thomas Masterson & Ajit Zacharias & Selcuk Eren & Edward Wolff, 2011. "The Levy Institute Measure of Economic Well-Being, France, 1989 and 2000," Economics Working Paper Archive wp_679, Levy Economics Institute.

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