Les hauts revenus face aux modifications des taux marginaux supérieurs de l'impôt sur le revenu en France: 1970-1996

Thomas Piketty

CEPREMAP Working Papers (Couverture Orange) from CEPREMAP

Abstract: This paper uses the main income tax law changes that occured in France over the 1970-1996 period as natural experiments in order to estimate the elasticity of high-income taxpayers' taxable income with respect to marginal tax rates. Given the large pro-cyclicity of the very-high-income taxpayers' income share over the entire period, we use annual tax returns data about the level and composition of income within the top decile and the top centile of the taxpayers changes in top marginal income tax rates (both in 1981-1982 and 1986-1987) did not induce any important structural change in the districution. The distribution of taxable income among high-income taxpayers is extremly stable in France over the entire 1970-1996 period, and short-termfluctuations are better explained by the business cycle than by tax-induced behavioral changes.

JEL-codes: H21 H22 J22 (search for similar items in EconPapers)
Pages: 175 pages
Date: 1998
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Citations: View citations in EconPapers (3)

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Related works:
Journal Article: Les hauts revenus face aux modifications des taux marginaux supérieurs de l'impôt sur le revenu en France, 1970-1996 (1999)
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Persistent link: https://EconPapers.repec.org/RePEc:cpm:cepmap:9812

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