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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.

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  • Jean-Marie Monnier, 2000. "L'équivalence fiscale des revenus et la réforme de l'impôt sur le revenu," Post-Print hal-00677605, HAL.
    • Handle: RePEc:hal:journl: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

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    8. Gérard Calot, 1980. "Réflexions sur la prise en compte du nombre des enfants dans la législation familiale et fiscale," Revue Économique, Programme National Persée, vol. 31(6), pages 1211-1259.
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