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The Pattern of Incentives and Redistribution in France 2010-2011
[Incitations et Redistribution en France, 2010-2011]

Author

Listed:
  • Stéphane Gauthier

    (PSE - Paris School of Economics - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - ENPC - École des Ponts ParisTech - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement, PJSE - Paris Jourdan Sciences Economiques - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - ENPC - École des Ponts ParisTech - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement)

  • Robin Le Huérou-Kérisel

    (ENS Paris Saclay - Ecole Normale Supérieure Paris-Saclay)

Abstract

We empirically assess the limits to redistribution due to asymmetric information between a tax authority and tax payers in an optimal taxation model with both direct (income) and indirect (consumption) taxes. Using data from the French consumer expenditure survey "Budget de Famille" released in 2011, we find that the tax system favors middle class households from the 6-th decile in the distribution of consumption expenditures. The innovation of our paper is to identify the incentive constraint where top income earners are ready to relax labor effort to mimic the favored middle classhouseholds as being the only ones that put limits to the redistribution toward themiddle class

Suggested Citation

  • Stéphane Gauthier & Robin Le Huérou-Kérisel, 2020. "The Pattern of Incentives and Redistribution in France 2010-2011 [Incitations et Redistribution en France, 2010-2011]," Post-Print halshs-03343988, HAL.
    • Handle: RePEc:hal:journl:halshs-03343988
    DOI: 10.3917/redp.303.0345
    as

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