BEAUD, Mickael - In: Annales d'Economie et de Statistique (2008) 90, pp. 215-232
This paper provides general equilibrium estimations of the Social Marginal Cost of Public Funds (?) in France. Under best-guess assumptions on elasticities, we find that ? ranges from 0.95 to 2.16 depending on the tax reform chosen. On average, results of this study lead to assess ? around 1.2...