EconPapers    
Economics at your fingertips  
 

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
References: Add references at CitEc
Citations: View citations in EconPapers (4)

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=ECOP_193_0001 (application/pdf)
http://www.cairn.info/revue-economie-et-prevision-1-2010-2-page-1.htm (text/html)
free

Related works:
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 id e ? (2009) Downloads
Working Paper: La TVA sociale: bonne ou mauvaise idée? (2009) Downloads
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_193_0001

Access Statistics for this article

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

 
Page updated 2025-04-05
Handle: RePEc:cai:ecoldc:ecop_193_0001