"Income tax uncertainty in France"
Séminaire Selma MALMBERG
Prochain séminaire du GAINS
Le 3 octobre 2023
Le prochain séminaire du GAINS a lieu 3 octobre 2023 de 10h30 à 12h00 dans la salle de conférence de l'IRA.
Selma Malmberg (Le Mans Université & CEPREMAP) présentera un papier intitulé "Income tax uncertainty in France".
Abstract :
Income taxation policies in France have undergone significant fluctuations over time, influenced by changes in presidential leadership. These shifts encompass changes in both progressivity and the overall tax burden. This study investigates the dynamic relationship between these income taxation fluctuations and their effects on the French economy and inequalities. To address this question, we develop a heterogeneous-agent model and use a historical shock decomposition technique to assess the impact of income taxation shocks relative to their historical averages.
