Home >> FinanzArchiv: Public Finance Analysis, Volume 66, Number 2

Income Tax Reform in France: A Case Study

Authors: Cremer, Helmuth; Gahvari, Firouz; Ladoux, Norbert

Source: FinanzArchiv: Public Finance Analysis, Volume 66, Number 2, June 2010 , pp. 121-133(13)

Publisher: Mohr Siebeck

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Abstract:

This paper calibrates the graduated income tax system currently in place in France while assuming that the number of earning-ability types in the economy is four. It also computes the optimal linear and nonlinear income tax schedules for this economy. Its main finding is that while an optimal linear income tax is (in most scenarios) welfare-superior to the current tax system, the welfare gain may be small. On the other hand, an optimal general income tax leads to substantial welfare gains over the present system.

Keywords: FLAT TAX; GENERAL INCOME TAX; WELFARE GAINS

Document Type: Research article

DOI: http://dx.doi.org/10.1628/001522110X524179

Publication date: 2010-06-01

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  • FinanzArchiv founded in 1884 is one of the world's oldest professional journals in public finance.

    FinanzArchiv publishes original work from all fields of public economics which are of interest to an international readership, e.g. taxation, public debt, public goods, public choice, federalism, market failure, social policy, and the welfare state. Special emphasis is on high-quality theoretical and empirical papers on current policy issues.

    FinanzArchiv is a well-established, internationally oriented journal in the field of public economics, widely read in Europe and all over the world.

    FinanzArchiv is listed in the Social Science Citation Index (SSCI, JCR impact factor 2007 0,296), in Current Contents/Social and Behavioral Sciences, in IDEAS and RePEc (IDEAS/RePEc simple impact factor 2008 1.177), in the Journal of Economic Literature (CD and online), and in the International Bibliography of the Social Sciences.

    FinanzArchiv is a fully peer-reviewed journal committed to a prompt turnaround of submissions. No more than four months should pass between online submission of a manuscript and the editor's decision on acceptance, revision, or rejection.
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