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Progressivité, régressivité

Jean-Marie Monnier ()
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Jean-Marie Monnier: CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique

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Abstract: The article begins with a definition of tax progressivity (regressivity) and discusses some progressivity measurements. In what follows, tax techniques to achieve tax progressivity are discussed and we investigate the factors influencing it. Finally, the situation of french tax system is examined from the point of view of progression and redistribution.

Keywords: Tax; progressivity; Impôt; progressivité; redistribution (search for similar items in EconPapers)
Date: 2014-06-10
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Published in Alain Bihr et Roland Pfefferkorn. Dictionnaire des inégalités, Armand Colin, pp.314-316, 2014

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00998236

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