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Les modèles à agent représentatif et la politique de taxation optimale

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Abstract
Dans cet article, nous présentons un survol de la littérature macroéconomique sur la taxation optimale. En premier lieu, nous présentons un modèle très simple à agent représentatif afin de démontrer le résultat principal de cette littérature concernant le taux de taxation sur le revenu du capital; celui-ci devrait converger vers zéro à long terme. Deuxièmement, nous examinons la robustesse de ce résultat en étudiant des articles qui relâchent certaines des hypothèses simplificatrices du modèle de base. Troisièmement, nous critiquons les modèles à agent représentatif sur les bases de la plausibilité de leurs prédictions et de leur pertinence pour la conduite de la politique fiscale. Quatrièmement, nous examinons quelques pistes suivies récemment par des chercheurs qui ont renversé le résultat du taux de taxation nul sur le revenu du capital. En guise de conclusion, nous présentons quelques suggestions pour des pistes à suivre à l'avenir. In this paper, we present a survey of the macroeconomics of optimal taxation. We begin by presenting a simple version of a representative agent model in order to illustrate the main result in the literature concerning the taxation of capital income: the tax rate on capital income should converge to zero in the long run. Second, we look at the robustness of this result by surveying recent articles which relax some of the simplifying assumptions of our simple model. Third, we criticize the representative agent literature based on the plausibility of its predictions and its relevance for the conduct of fiscal policy. Fourth, we look at some recent research which has overturned the result of no long-run taxation of capital income. Finally, we give some suggestions for fruitful avenues of research in the future.

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  • Steve Ambler, 1999. "Les modèles à agent représentatif et la politique de taxation optimale," Cahiers de recherche CREFE / CREFE Working Papers 91, CREFE, Université du Québec à Montréal.
    • Handle: RePEc:cre:crefwp:91
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    Cited by:

    1. Céline Antonin & Vincent Touzé, 2017. "Capital taxation : principles , properties and optimal taxation issues," SciencePo Working papers Main hal-03457497, HAL.
    2. Roman Arjona, "undated". "Optimal Social Security Taxation in Spain," Studies on the Spanish Economy 80, FEDEA.

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    More about this item

    Keywords

    Fiscal policy; Optimal policy; Business cycles; Macroeconomics; Public finance;
    All these keywords.

    JEL classification:

    • E32 - Macroeconomics and Monetary Economics - - Prices, Business Fluctuations, and Cycles - - - Business Fluctuations; Cycles
    • E61 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Policy Objectives; Policy Designs and Consistency; Policy Coordination
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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