L'équivalence fiscale des revenus et la réforme de l'impôt sur le revenu
Author
Abstract
Suggested Citation
Note: View the original document on HAL open archive server: https://hal.science/hal-00677605
Download full text from publisher
References listed on IDEAS
- Michel Glaude, 1991. "L'originalité du système du quotient familial," Économie et Statistique, Programme National Persée, vol. 248(1), pages 51-67.
- Slemrod,Joel, 1997.
"Tax Progressivity and Income Inequality,"
Cambridge Books,
Cambridge University Press, number 9780521587761, October.
- Slemrod,Joel, 1994. "Tax Progressivity and Income Inequality," Cambridge Books, Cambridge University Press, number 9780521465434, October.
- Jean-Marie Monnier, 1998. "Les prélèvements obligatoires," Post-Print halshs-00277227, HAL.
- repec:adr:anecst:y:1988:i:11:p:06 is not listed on IDEAS
- 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.
- 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.
- Jean-Marie Monnier, 1998. "Les prélèvements obligatoires," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00277227, HAL.
- 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.
- Anthony B. Atkinson & François Bourguignon & Pierre-André Chiappori, 1988. "Fiscalité et transferts: une comparaison franco-britannique," Annals of Economics and Statistics, GENES, issue 11, pages 117-140.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Jean-Marie Monnier, 2000. "Harmonisation des fiscalités et structures fiscales européennes entre 1988 et 1996," Post-Print hal-00677603, HAL.
- 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.
- Kalina Koleva, 2005. "Seeking for an optimal tax administration: the efficiency costs’ approach [A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience]," Post-Print halshs-00195354, HAL.
- Kalina Koleva, 2005. "A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience," Cahiers de la Maison des Sciences Economiques r05050, Université Panthéon-Sorbonne (Paris 1).
- Jean-Marie Monnier, 2000. "Harmonisation des fiscalités et structures fiscales européennes entre 1988 et 1996," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-00677603, HAL.
- Slemrod, Joel, 1998. "Methodological Issues in Measuring and Interpreting Taxable Income Elasticities," National Tax Journal, National Tax Association, vol. 51(n. 4), pages 773-88, December.
- Bargain, Olivier & Orsini, Kristian, 2006.
"In-work policies in Europe: Killing two birds with one stone?,"
Labour Economics, Elsevier, vol. 13(6), pages 667-697, December.
- Bargain, Olivier & Orsini, Kristian, 2004. "In-work policies in Europe: killing two birds with one stone?," EUROMOD Working Papers EM4/04, EUROMOD at the Institute for Social and Economic Research.
- Bargain, Olivier & Orsini, Kristian, 2004. "In-Work Policies in Europe: Killing Two Birds with One Stone?," IZA Discussion Papers 1445, Institute of Labor Economics (IZA).
- Olivier Bargain & Kristian Orsini, 2004. "In-work policies in Europe: killing two birds with one stone?," DELTA Working Papers 2004-13, DELTA (Ecole normale supérieure).
- Burman, Leonard E. & Gale, William G. & Weiner, David, 1998. "Six Tax Laws Later: How Individuals' Marginal Federal Income Tax Rates Changed Between 1980 and 1995," National Tax Journal, National Tax Association, vol. 51(n. 3), pages 637-52, September.
- John Bishop & K. Chow & John Formby & Chih-Chin Ho, 1997. "Did Tax Reform Reduce Actual US Progressivity? Evidence from the Taxpayer Compliance Measurement Program," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 4(2), pages 177-197, May.
- Xiaobing Wang & Jenifer Piesse, 2009. "Welfare Effects of Regressive Taxation and Subsidies in China," Global Development Institute Working Paper Series 10809, GDI, The University of Manchester.
- Jeffrey Thompson, 2012. "Raising Revenue from High-Income Households: Should States Continue to Place the Lowest Tax Rates on Those with the Highest Incomes?," Published Studies revenue_peri_march5, Political Economy Research Institute, University of Massachusetts at Amherst.
- Alan, Sule & Atalay, Kadir & Crossley, Thomas F. & Jeon, Sung-Hee, 2010.
"New evidence on taxes and portfolio choice,"
Journal of Public Economics, Elsevier, vol. 94(11-12), pages 813-823, December.
- Sule Alan & Kadir Atalay & Thomas F. Crossley & Sung-Hee Jeon, 2009. "New Evidence on Taxes and Portfolio Choice," Quantitative Studies in Economics and Population Research Reports 431, McMaster University.
- Sule Alan & Kadir Atalay & Thomas Crossley & Sung-Hee Jeon, 2009. "New evidence on taxes and portfolio choice," IFS Working Papers W09/11, Institute for Fiscal Studies.
- Sule Alan & Kadir Atalay & Thomas F. Crossley & Sung-Hee Jeon, 2009. "New Evidence on Taxes and Portfolio Choice," Social and Economic Dimensions of an Aging Population Research Papers 245, McMaster University.
- Peter Lambert & Thor Thoresen, 2009.
"Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(2), pages 219-252, April.
- Peter J. Lambert & Thor O. Thoresen, 2005. "Base independence in the analysis of tax policy effects: with an application to Norway 1992-2004," Discussion Papers 434, Statistics Norway, Research Department.
- Peter J. Lambert & Thor O. Thoresen, 2005. "Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004," University of Oregon Economics Department Working Papers 2005-13, University of Oregon Economics Department, revised 27 Oct 2005.
- Herwig Immervoll & Cathal O'Donoghue, 2009. "Towards a multi-purpose framework for tax-benefit microsimulation: lessons from EUROMOD," International Journal of Microsimulation, International Microsimulation Association, vol. 2(2), pages 43-54.
- J. Richard Aronson & Peter J. Lambert & Donald R. Trippeer, 1999. "Estimates of the Changing Equity Characteristics of the U.S. Income Tax with International Conjectures," Public Finance Review, , vol. 27(2), pages 138-159, March.
- Fullerton, Don & Metcalf, Gilbert E., 2002.
"Tax incidence,"
Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 26, pages 1787-1872,
Elsevier.
- Don Fullerton & Gilbert E. Metcalf, 2001. "Tax Incidence," Discussion Papers Series, Department of Economics, Tufts University 0106, Department of Economics, Tufts University.
- Gilbert E. Metcalf, 2006. "Tax Incidence," Discussion Papers Series, Department of Economics, Tufts University 0607, Department of Economics, Tufts University.
- Don Fullerton & Gilbert E. Metcalf, 2002. "Tax Incidence," NBER Working Papers 8829, National Bureau of Economic Research, Inc.
- Nicolas Herault & Francisco Azpitarte, 2014. "Recent Trends in Income Redistribution in Australia: Can Changes in the Tax-Transfer System Account for the Decline in Redistribution?," Melbourne Institute Working Paper Series wp2014n02, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
- James M. Poterba & Daniel R. Feenberg, 2000.
"The Income and Tax Share of Very High-Income Households, 1960-1995,"
American Economic Review, American Economic Association, vol. 90(2), pages 264-270, May.
- Daniel R. Feenberg & James M. Poterba, 2000. "The Income and Tax Share of Very High Income Households, 1960-1995," NBER Working Papers 7525, National Bureau of Economic Research, Inc.
- Derrick, Frederick W. & Scott, Charles E., 1998. "Sales tax equity: Who bears the burden?," The Quarterly Review of Economics and Finance, Elsevier, vol. 38(2), pages 227-237.
- Yitzhaki, Shlomo, 2002. "Do we need a separate poverty measurement?," European Journal of Political Economy, Elsevier, vol. 18(1), pages 61-85, March.
More about this item
Keywords
Equité; impôt sur le revenu; quotient familial; redistribution;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00677605. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.