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
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=ECOP_160_0103 (application/pdf)
http://www.cairn.info/revue-economie-et-prevision-1-2003-4-page-103.htm (text/html)
free

Related works:
Journal Article: Accompagner une réforme fiscale: avec une prime pour l’emploi ou avec une hausse des allocations familiales ? (2003)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:ecoldc:ecop_160_0103

Access Statistics for this article

More articles in Economie & Prévision from La Documentation Française
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().