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Inégalités et prélèvements obligatoires en France : l'apport d'une méthode de microsimulation avec bootstrap

Author

Listed:
  • Pierre Courtioux

    (CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique)

  • Lucie Gadenne

    (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 - 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)

Abstract

This article offers a new approach of the microsimulation analysis of fiscal systems. Using a model which enables us to include four major French taxes (the VAT, payroll taxes, income tax and the CSG, a tax on all types of income) and the bootstrap technique, we compare the redistributive impact of an increase in fiscal revenue for different fiscal instruments. The well known results of the microsimulation literature on French fiscal reforms are confirmed: most notably the strongly redistributive impact of the income tax and the regressive one of the VAT. Our methodological contribution consists in the construction of confidence intervals for the semi-elasticities of Gini coefficients to the use of each tax.

Suggested Citation

  • Pierre Courtioux & Lucie Gadenne, 2009. "Inégalités et prélèvements obligatoires en France : l'apport d'une méthode de microsimulation avec bootstrap," Working Papers hal-00375889, HAL.
    • Handle: RePEc:hal:wpaper:hal-00375889
    Note: View the original document on HAL open archive server: https://hal.science/hal-00375889
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