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Évaluation des effets budgétaires et redistributifs de réformes de la fiscalité indirecte française

Abstract : This article assesses the impact of two French indirect tax reforms: the levying of a tax on barrels of oil with the aim of reducing carbon dioxide emissions and the bringing of VAT more into line with initial European Commission recommendations. The effects of the reforms are simulated using the estimated results from a model of household consumption behaviour. These results are obtained by applying the exact aggregation property of the AI model (Almost Ideal demand system) to the data from the last three Budgets des Familles (Family Budgets) surveys combined with aggregate data from the French national accounts from 1970 to 1990. Simulations are made on a subsample of the 1989 "Budgets des Familles" survey. They provide extremely useful results as regards the impact of reforms on government tax revenues and their redistributive effects.
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Véronique Nichèle, Jean-Marc Robin. Évaluation des effets budgétaires et redistributifs de réformes de la fiscalité indirecte française. Economie et Prévision, Minefi - Direction de la prévision, 1993, pp.105 - 128. ⟨hal-03393411⟩

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