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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

Abstract

This article assesses the impact of two French indirect tax reforms: the levying of a tax on barrels of oil with the aim of reducing carbon dioxide emissions and the bringing of VAT more into line with initial European Commission recommendations. The effects of the reforms are simulated using the estimated results from a model of household consumption behaviour. These results are obtained by applying the exact aggregation property of the AI model (Almost Ideal demand system) to the data from the last three Budgets des Familles (Family Budgets) surveys combined with aggregate data from the French national accounts from 1970 to 1990. Simulations are made on a subsample of the 1989 "Budgets des Familles" survey. They provide extremely useful results as regards the impact of reforms on government tax revenues and their redistributive effects.

Suggested Citation

  • Véronique Nichèle & Jean-Marc Robin, 1993. "Évaluation des effets budgétaires et redistributifs de réformes de la fiscalité indirecte française," Post-Print hal-03393411, HAL.
    • Handle: RePEc:hal:journl:hal-03393411
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    References listed on IDEAS

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    1. Laurence Bloch & Françoise Maurel, 1989. "Harmonisation des taux de TVA : scénarios macroéconomiques," Économie et Statistique, Programme National Persée, vol. 217(1), pages 131-143.
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    4. CEPII & OFCE & Marie-Hélène Blonde & Gérard Cornilleau & Pascal Helwaser & Jacques Le Cacheux & Jean Le Dem & Henri Sterdyniak & Bill Robinson & Stephen Smith, 1990. "Vers une fiscalité européenne ?," Revue de l'OFCE, Programme National Persée, vol. 31(1), pages 121-189.
    5. King, Mervyn A., 1983. "Welfare analysis of tax reforms using household data," Journal of Public Economics, Elsevier, vol. 21(2), pages 183-214, July.
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    7. Michel Lazare & Didier Maillard & Thierry Pujol, 1989. "Les propositions communautaires d'harmonisation de la TVA," Économie et Statistique, Programme National Persée, vol. 217(1), pages 117-125.
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    Cited by:

    1. Stéphane Gauthier & Fanny Henriet, 2018. "A Fuel Tax Decomposition When Local Pollution Matters," Working Papers halshs-01826330, HAL.
    2. 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).
    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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