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Une lecture critique de l'ouvrage : Pour une révolution fiscale - Trois désaccords et certaines convergences

Author

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  • Henri Sterdyniak

    (OFCE - Observatoire français des conjonctures économiques (Sciences Po) - Sciences Po - Sciences Po)

Abstract

This article offers a critical reading of the book: "Towards a revolution of the French Tax System" by Landais, Piketty and Saez, 2011. Their work proposes to make the French tax system simpler, fairer and more progressive. It offers an analytical tool, enabling every citizen to evaluate the tax system and its possible reforms. At the same time, it gives a false overview of the current system, which it denounced wrongly the regressivity. Wanting to individualize the tax system, it refuses to consider that families share their resources as to use the concept of consumer unit, so it is impossible to determine whether the proposed reform does actually increase the redistributive features of the system. The simulator tax proposed is biased and does not allow to evaluate most tax reforms.

Suggested Citation

  • Henri Sterdyniak, 2012. "Une lecture critique de l'ouvrage : Pour une révolution fiscale - Trois désaccords et certaines convergences," SciencePo Working papers Main hal-01069531, HAL.
    • Handle: RePEc:hal:spmain:hal-01069531
    Note: View the original document on HAL open archive server: https://hal-sciencespo.archives-ouvertes.fr/hal-01069531
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    Keywords

    Réformes fiscales. Quotient familial;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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