Fiscalité et transferts: une comparaison franco-britannique

Anthony Atkinson, François Bourguignon and Pierre-André Chiappori

Annals of Economics and Statistics, 1988, issue 11, 117-140

Abstract: The paper analyzes the redistributive properties of the French tax-benefit system; it relies upon a simulation over a sample of French households. The approach is essentially comparative: we model the effects of introducing into the French structure elements from the British tax and benefit system. It is argued that, when cash amounts are scaled up to ensure revenue-neutrality, such a change would in fact be progressive in terms both of income and family size.

Date: 1988
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Persistent link: https://EconPapers.repec.org/RePEc:adr:anecst:y:1988:i:11:p:117-140

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