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Évaluation des effets budgétaires et redistributifs de réformes de la fiscalité indirecte française

Author

Listed:
  • Véronique Nichèle

    (CORELA - Laboratoire de Recherche sur la Consommation - INRA - Institut National de la Recherche Agronomique)

  • Jean-Marc Robin

    (LEA - Laboratoire d'Economie Appliquée - INRA - Institut National de la Recherche Agronomique, CREST - Centre de Recherche en Économie et Statistique - ENSAI - Ecole Nationale de la Statistique et de l'Analyse de l'Information [Bruz] - X - École polytechnique - IP Paris - Institut Polytechnique de Paris - ENSAE Paris - École Nationale de la Statistique et de l'Administration Économique - CNRS - Centre National de la Recherche Scientifique)

Abstract

Cet article est consacre à l'évaluation de l'impact de deux reformes de la fiscalité indirecte française : l'application d'une taxe sur le baril de pétrole visant à réduire les émissions de dioxyde de carbone et une harmonisation de la TVA proche des recommandations initiales de la CEE. Les effets des réformes sont simulés grâce aux résultats d'estimation d'un modèle de comportement de consommation des ménages obtenus en utilisant la propriété d'agrégation exacte du modèle AI (Almost Ideal demand System) sur les données des trois dernières éditions de l'enquête "Budgets des Familles" combinées aux données agrégées de la comptabilité nationale entre 1970 et 1990. Les simulations menées sur un sous-échantillon de l'enquête "Budgets des Familles" de 1989, fournissent des résultats très utiles concernant aussi bien l'impact des réformes sur les recettes fiscales du gouvernement que leurs effets redistributifs.

Suggested Citation

  • Véronique Nichèle & Jean-Marc Robin, 1993. "Évaluation des effets budgétaires et redistributifs de réformes de la fiscalité indirecte française," Post-Print hal-00359433, HAL.
    • Handle: RePEc:hal:journl:hal-00359433
    DOI: 10.1016/0047-2727(94)01425-N
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    References listed on IDEAS

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    Cited by:

    1. Hassan, Daniel & Monier-Dilhan, Sylvette & Orozco, Valérie, 2011. "Measuring Consumers' Attachment to Geographical Indications: Implications for Competition Policy," TSE Working Papers 11-225, Toulouse School of Economics (TSE).
    2. Stéphane Gauthier & Fanny Henriet, 2018. "A Fuel Tax Decomposition When Local Pollution Matters," PSE Working Papers halshs-01826330, HAL.
    3. Jean-Marc Robin, 1999. "Econométrie des systèmes de demande," Économie et Statistique, Programme National Persée, vol. 324(1), pages 135-142.

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