Skip to navigation – Site map

HomeNuméros26-27RecherchesLes classes moyennes face à l’imp...

Recherches

Les classes moyennes face à l’impôt progressif sur le revenu : peut-on réformer en faveur de leur pouvoir d’achat ?

Florence Lachet-Touya
p. 169-191

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.

Top of page

References

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

Top of page

About the author

Florence Lachet-Touya

Université de Pau et des Pays de l’Adour, CATT

Top of page

Copyright

The text and other elements (illustrations, imported files) are “All rights reserved”, unless otherwise stated.

Top of page
Search OpenEdition Search

You will be redirected to OpenEdition Search