Sterdyniak, Henry - In: Revue de l'OFCE 37 (1991) 1, pp. 273-287
[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...