De l'évaluation économique des transferts fiscaux [Commentaires sur l'article: « L'harmonisation fiscale en Europe et l'économie française » de William Perraudin et Thierry Pujol ]

Henri Sterdyniak ()

Revue de l'OFCE, 1991, vol. 37, issue 1, 273-287

Abstract: [eng] This article discusses the methods and results of the preceeding paper. It shows that a transfer between VAT and a tax on wages can be economically neutral or even be useful to increase the progressivity of the French fiscal system. It considers that it is not useful to try to increase the labour supply in a country which already experiences a high unemployment rate. It compares the results of macroeconometric and general equilibrium models to study fiscal reforms.

Date: 1991
Note: DOI:10.3406/ofce.1991.1258
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