Incitations et Redistribution en France, 2010-2011 (notice n° 836376)
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|---|---|
| fixed length control field | 02296cam a2200277 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123140733.0 |
| 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 | Gauthier, Stéphane |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Incitations et Redistribution en France, 2010-2011 |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2020.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 17 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Nous étudions les limites de la redistribution qu’impliquent les asymétries d’information entre la puissance publique et les assujettis dans un modèle de fiscalité optimale mêlant un impôt direct sur le revenu et des impôts indirects sur la consommation. En utilisant l’enquête Budget de Famille 2011, nous trouvons que la puissance publique souhaiterait favoriser les ménages de la classe moyenne aisée situés aux alentours du sixième décile de la distribution des dépenses par unité de consommation. L’innovation de ce texte est de montrer que la redistribution en leur faveur est freinée par le risque que les ménages des classes supérieures, situés dans le dernier quartile de la distribution des dépenses, relâchent leur contribution à l’effort productif. Classification JEL: H21, H31 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | We empirically assess the limits to redistribution due to asymmetric information between a tax authority and taxpayers in an optimal taxation model with both direct (income) and indirect (consumption) taxes. Using data from the French consumer expenditure survey “Budget de Famille” released in 2011, we find that the tax system favors middle class households from the 6-th decile in the distribution of consumption expenditures. The innovation of our paper is to identify the incentive constraint where top income earners are ready to relax labor effort to mimic the favored middle class households as being the only ones that put limits to the redistribution toward the middle class. |
| 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 | taxation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Aids |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | incitations |
| 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 | taxation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | incentives |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Aids |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Le Huérou-Kérisel, Robin |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue d'économie politique | 130 | 3 | 2020-07-10 | p. 345-371 | 0373-2630 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-d-economie-politique-2020-3-page-345?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-d-economie-politique-2020-3-page-345?lang=fr&redirect-ssocas=7080</a> |
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