Format du dépôt |
Fichier |
Type de dépôt |
Pré-publication, Document de travail |
Titre |
en
Inequality and Redistribution in France, 1990-2018: Evidence from Post-Tax Distributional National Accounts (DINA)
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Résumé |
en
This paper presents post-tax Distributional National Accounts (DINA) for France. That is, we combine national accounts, tax and survey data in a comprehensive and consistent manner to build homogenous annual series on the post-tax, post-transfer distribution of national income by percentiles over the 1990-2018 period, with detailed breakdown by age, tax and transfer categories. We come with three main findings. First, taxes and transfers reduce total income inequality (as measured by the ratio between average incomes of the top 10% and bottom 50% groups) by 23% on average in France over this period. This is significant, but less than in the US (34%). The reason why overall inequality is much smaller in France than in the US (more than twice as small, according to this indicator) is entirely due to differences in pretax inequality (themselves due to a complex combination of factors: access to education, wage formation, etc.) rather than in fiscal redistribution. Next, due to the large role of indirect taxes, social contributions, and income capital exemptions, the overall profile of taxation is structurally regressive in France (i.e. very top groups pay lower effective tax rates than groups just below them), a feature that has been reinforced in 2017-2018. Third, monetary transfers benefit mostly older age groups in France, and leave unaffected the low relative position of younger age groups. These series are currently being extended to cover the entire 1900-2018 period and to better take into account in-kind transfers.
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Auteur(s)
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Antoine Bozio
1, 2
, Bertrand Garbinti
3, 4
, Jonathan Goupille-Lebret
5
, Malka Guillot
2, 6
, Thomas Piketty
1, 2, 6
1
PSE -
Paris School of Economics
( 301309 )
- 48 boulevard Jourdan 75014 Paris
- France
-
Université Paris 1 Panthéon-Sorbonne ( 7550 )
;
-
École normale supérieure - Paris ( 59704 )
;
-
Université Paris Sciences et Lettres ( 564132 )
;
-
École des hautes études en sciences sociales ( 99539 )
;
-
École des Ponts ParisTech ( 301545 )
;
-
Centre National de la Recherche Scientifique ( 441569 )
;
-
Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement ( 577435 )
2
PJSE -
Paris Jourdan Sciences Economiques
( 1171428 )
- 48 boulevard Jourdan 75014 Paris
- France
-
Université Paris 1 Panthéon-Sorbonne UMR8545 ( 7550 )
;
-
École normale supérieure - Paris ( 59704 )
;
-
Université Paris Sciences et Lettres ( 564132 )
;
-
Institut National de la Recherche Agronomique UMR1393 ( 92114 )
;
-
École des hautes études en sciences sociales ( 99539 )
;
-
École des Ponts ParisTech ( 301545 )
;
-
Centre National de la Recherche Scientifique ( 441569 )
3
Centre de recherche de la Banque de France
( 171776 )
- 31 rue Croix des petits champs 75001 PARIS - France
- France
-
Banque de France ( 307910 )
4
CREST -
Centre de Recherche en Économie et Statistique
( 2579 )
- 5, Avenue Henry Le Chatelier, 91120 Palaiseau
- France
-
Ecole Nationale de la Statistique et de l'Analyse de l'Information [Bruz] ( 244399 )
;
-
École polytechnique ( 300340 )
;
-
École Nationale de la Statistique et de l'Administration Économique ( 300604 )
;
-
Centre National de la Recherche Scientifique UMR 9194 ( 441569 )
5
GATE Lyon Saint-Étienne -
Groupe d'Analyse et de Théorie Economique Lyon - Saint-Etienne
( 102550 )
- 93, chemin des Mouilles 69130 Écully
6, rue Basse des Rives 42023 Saint-Étienne cedex 02
- France
-
École normale supérieure de Lyon ( 6818 )
;
-
Université Lumière - Lyon 2 ( 33804 )
;
-
Université Claude Bernard Lyon 1 ( 194495 )
;
-
Université de Lyon ( 301088 )
;
-
Université Jean Monnet - Saint-Étienne ( 300284 )
;
-
Centre National de la Recherche Scientifique UMR5824 ( 441569 )
6
WIL -
World Inequality Lab
( 1006727 )
- 48 boulevard Jourdan 75014 Paris
- France
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Public visé |
Scientifique
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Langue du document |
Anglais
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Date de production/écriture |
2018
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Projet(s) ANR |
-
Développement et construction d'un Centre d'Accès Sécurisé Distant aux données confidentielles (CASD) pour la recherche française en sciences sociales et en économie.
[En savoir plus]
CASD -
ANR-10-EQPX-0017
EQPX
- 2010
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Domaine(s) |
-
Sciences de l'Homme et Société/Economies et finances
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Référence interne |
-
World Inequality Lab Working Papers n°2018-10
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Mots-clés |
en
Inequality, income inequality, inequality measurement, redistribution, France, Post-Tax, Distributional National Accounts (DINA)
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