Les classes moyennes face à l’impôt progressif sur le revenu : peut-on réformer en faveur de leur pouvoir d’achat ?
Abstracts
When hierarchically nested but fiscally independent authorities tax a common base, a vertical externality arises as the decisions made by one tier affect the amount of tax revenue the other layers of government can collect. This paper provides such a taxation model in a framework introducing uncertainty concerning the amounts of capital likely to be invested. Indeed, informational issues may represent a key element in the relatioonship between tax-payers and governments. Uncertainty concerning the base, that is the amount of capital likely to be invested, is introduced and a generalization of taxation schemes is provided through the choice of the instruments.
Index terms
Keywords :
externalité fiscale verticale, asymétrie d'information, concurrence fiscale, taxes non linéairesKeywords:
vertical and hoerizontal tax externalities, informational asymmetry, tax competition, common agency, nonlinear taxesJEL Codes:
D72 - Economic Models of Political Processes: Rent-Seeking, Elections, Legislatures, and Voting Behavior, D82 - Asymmetric and Private Information, H23 - Externalities; Redistributives Effects; Environmental Taxes and Subsidies, H30 - General, H32 - Firm, H71 - State and Local Taxation, Subsidies, and Revenue, H77 - Intergovernmental Relations; FederalismReferences
Bibliographical reference
Florence Lachet-Touya, “Les classes moyennes face à l’impôt progressif sur le revenu : peut-on réformer en faveur de leur pouvoir d’achat ?”, Économie publique/Public economics, 26-27 | 2012, 169-191.
Electronic reference
Florence Lachet-Touya, “Les classes moyennes face à l’impôt progressif sur le revenu : peut-on réformer en faveur de leur pouvoir d’achat ?”, Économie publique/Public economics [Online], 26-27 | 2011/1-2, Online since 19 December 2012, connection on 19 April 2024. URL: http://journals.openedition.org/economiepublique/8757; DOI: https://doi.org/10.4000/economiepublique.8757
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