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Accompagner une réforme fiscale: avec une Prime pour l'emploi ou avec une hausse des Allocations familiales ?

Frédéric Berger and Bruno Jeandidier ()

Economie & Prévision, 2003, vol. n° 160-161, issue 4, 103-119

Abstract: France and Luxembourg have recently introduced relatively similar tax reforms. In France, the reform has been accompanied by the prime pour l?emploi, an earned income tax credit, and in Luxembourg by a one-off increase in family allowances. The two reforms have been evaluated ex ante using models. The evaluation has been carried out from a dual standpoint of vertical redistribution and horizontal redistribution according to the family structure. A comparative analysis of the impact of the two support measures is made by means of a simulation with a given budget.

Keywords: tax reform; redistributive effects; models; France; Luxembourg (search for similar items in EconPapers)
Date: 2003
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