Où en est-on du reprofilage des prélèvements obligatoires pour les bas et moyens salaires ?

François Legendre, Jean-Paul Lorgnet, Ronan Mahieu and Florence Thibault

Revue de l'OFCE, 2004, vol. 88, issue 1, 89-102

Abstract: The income profile of taxes has endured dramatic changes since the beginning of the 1990?s: they result from the creation and deepening of employers? payroll tax cuts for low wages, the increasing weight of the CSG ? a flat-rate rate tax on all sources of income ?, the different reforms of the income tax and at last the creation of the PPE, an earned-income tax credit for low hourly wages. We here simulate the overall impact of these reforms by computing average and marginal tax rates for different levels of wages at three dates: 1992, 1998 and 2003. This exercise points out the magnitude of the decrease of tax rates on low-income people, the regular shape of tax rates in 2003 and the slight increase in marginal rates for people earning more than the full-time minimum wage.

Date: 2004
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