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We use King's methodology to describe the welfare effects of six VAT reform proposals for France, among which the proposal of the European Commission. Nous utilisons la méthodologie de King pour décrire en termes de variation de bien-être les effets de six propositions de réforme de la TVA...
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The effects of the reform on the welfare of households are analysed with the INSEE survey "Budgets des familles 1979", using the methodology of M. A. King [1983] applied to a linear expenditure system where all parameters vary with household characteristics. The evaluation of global consequences...
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