Fiscalité et transferts: une comparaison franco-britannique
The paper analyzes the redistributive properties of the French tax-benefit system; it relies upon a simulation over a sample of French households. The approach is essentially comparative: we model the effects of introducing into the French structure elements from the British tax and benefit system. It is argued that, when cash amounts are scaled up to ensure revenue-neutrality, such a change would in fact be progressive in terms both of income and family size.
Year of publication: |
1988
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Authors: | ATKINSON, Anthony B. ; BOURGUIGNON, François ; CHIAPPORI, Pierre-André |
Published in: |
Annales d'Economie et de Statistique. - École Nationale de la Statistique et de l'Admnistration Économique (ENSAE). - 1988, 11, p. 117-140
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Publisher: |
École Nationale de la Statistique et de l'Admnistration Économique (ENSAE) |
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