Photographie du système socio-fiscal et de sa progressivité (notice n° 236859)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02276cam a2200253 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112064216.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Chanchole, Marie |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Photographie du système socio-fiscal et de sa progressivité |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2014.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 20 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cette étude se propose de dresser un état des lieux aussi exhaustif que possible de la progressivité et de la redistributivité du système socio-fiscal français. Elle retient une définition large de la redistribution en appréhendant conjointement les prélèvements obligatoires et les prestations monétaires qu’ils financent en partie. Cette approche permet de montrer que le système pris dans son ensemble est progressif et redistributif, principalement du fait des prestations et, dans une moindre mesure, des impôts directs. La redistribution s’effectue du haut de la distribution des niveaux de vie vers le bas, en laissant le milieu inchangé. Enfin, le système socio-fiscal ne présente pas de sous-optimalité flagrante à l’aune de la théorie de la fiscalité optimale. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Overview of French Tax/Benefit System and its Progressivity This study seeks to provide the most comprehensive possible overview of the progressivity and the redistributive nature of the French tax/benefit system. We adopt a broad definition of redistribution by jointly examining taxes and the cash benefits that they partly finance. Our approach demonstrates the progressivity and the redistributive nature of the system as a whole. Both characteristics are mainly due to benefits and, to a lesser extent, direct taxes. The tax/benefit system entails a top-down redistribution on the standard-of-living scale, leaving the middle unchanged. We conclude by assessing the system’s effectiveness in the light of optimal taxation theory. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | redistribution |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | système socio-fiscal |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | progressivité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | redistribution |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | progressivity |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tax/benefit system |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Lalanne, Guy |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Économie & prévision | 200-201 | 2 | 2014-10-17 | p. 19-40 | 0249-4744 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-economie-et-prevision-2012-2-page-19?lang=fr">https://shs.cairn.info/revue-economie-et-prevision-2012-2-page-19?lang=fr</a> |
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