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La TVA sociale: bonne ou mauvaise idée ?

Patrick Fève, Julien Matheron () and Jean-Guillaume Sahuc ()

Economie & Prévision, 2010, vol. n° 193, issue 2, 1-19

Abstract: The authors use two general-equilibrium models to assess the quantitative and dynamic impact of ?social VAT, ? i.e., a tax reform that would substitute a value-added tax for employers? social contributions. The first model is a Walrasian model with no frictions other than distortionary taxes on labor income, capital income, and consumption. The second model adds labor-market matching frictions. We examine two scenarios for social-VAT implementation. In both scenarios, the tax reform generates a small, long-term effect on levels of aggregate variables and a modest welfare gain. In the no-friction model, the gain is substantially reduced when the reform is pre-announced six quarters prior to enactment. The announcement effect is milder in the model with labor-market frictions.

Keywords: social VAT; dynamic general equilibrium; announcement effect (search for similar items in EconPapers)
Date: 2010
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Journal Article: La TVA sociale: bonne ou mauvaise idée ? (2010) Downloads
Working Paper: La TVA Sociale: Bonne ou Mauvaise Idée ? (2010)
Working Paper: La TVA sociale: bonne ou mauvaise idée ? (2009) Downloads
Working Paper: La TVA sociale: bonne ou mauvaise idée? (2009) Downloads
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