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Vers la fusion de l'impôt sur le revenu et de la CSG ? Simulations de scénarios de réforme fiscale

Author

Listed:
  • Guillaume Allegre

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

  • Henri Sterdyniak

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

  • Gerard Cornilleau

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

Abstract

Une réforme semble nécessaire pour simplifier le système. Nous explorerons ici la piste de la fusion de la CSG et de l'IR, et même celle de la fusion CSG-IR-PPE. Nous nous limiterons à analyser l'impact de la réforme sur les ressources globales des administrations, sans en discuter les conséquences sur les relations financières entre État et Sécurité sociale.

Suggested Citation

  • Guillaume Allegre & Henri Sterdyniak & Gerard Cornilleau, 2007. "Vers la fusion de l'impôt sur le revenu et de la CSG ? Simulations de scénarios de réforme fiscale," Working Papers hal-00972965, HAL.
    • Handle: RePEc:hal:wpaper:hal-00972965
    Note: View the original document on HAL open archive server: https://sciencespo.hal.science/hal-00972965
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