{"id":129517,"date":"2021-07-22T14:37:45","date_gmt":"2021-07-22T12:37:45","guid":{"rendered":"https:\/\/dievolkswirtschaft.ch\/2021\/07\/les-deductions-fiscales-un-cadeau-fait-aux-riches\/"},"modified":"2023-08-23T23:52:31","modified_gmt":"2023-08-23T21:52:31","slug":"les-deductions-fiscales-un-cadeau-fait-aux-riches","status":"publish","type":"post","link":"https:\/\/dievolkswirtschaft.ch\/fr\/2021\/07\/les-deductions-fiscales-un-cadeau-fait-aux-riches\/","title":{"rendered":"Les d\u00e9ductions fiscales, un cadeau fait aux riches&nbsp;?"},"content":{"rendered":"<p>Que pensez-vous de l\u2019id\u00e9e d\u2019accorder \u00e0 chaque contribuable une d\u00e9duction fiscale de 5000\u00a0francs<a href=\"#footnote_1\" id=\"footnote-anchor_1\" class=\"inline-footnote__anchor\">[1]<\/a>, c\u2019est-\u00e0-dire de r\u00e9duire syst\u00e9matiquement le revenu imposable de 5000\u00a0francs\u00a0? Tout est question de point de vue. En septembre\u00a02020, un projet de loi pr\u00e9voyant notamment d\u2019augmenter la d\u00e9duction pour enfant dans l\u2019imp\u00f4t f\u00e9d\u00e9ral direct (IFD) de 6500\u00a0\u00e0 10\u00a0000\u00a0francs a \u00e9t\u00e9 rejet\u00e9 \u00e0 63\u00a0% en votation populaire. Une enqu\u00eate Voto r\u00e9alis\u00e9e aupr\u00e8s des votants<a href=\"#footnote_2\" id=\"footnote-anchor_2\" class=\"inline-footnote__anchor\">[2]<\/a> a montr\u00e9 que le motif principal de ce rejet \u00e9tait que l\u2019augmentation de la d\u00e9duction ne profiterait qu\u2019aux riches, dans la mesure o\u00f9, avec la progression de l\u2019imp\u00f4t, ce sont surtout les hauts revenus qui b\u00e9n\u00e9ficient des d\u00e9ductions.&#13;<br \/>\n&#13;<br \/>\nFace \u00e0 ce verdict, on pourrait imaginer qu\u2019une d\u00e9duction fiscale de 5000\u00a0francs pour tous aurait aussi du mal \u00e0 passer la rampe, puisqu\u2019on pourrait lui opposer le m\u00eame argument de politique de r\u00e9partition. Dans ce cas, pourquoi ne pas augmenter de 5000\u00a0francs le seuil d\u2019imposition\u00a0? \u00c0 l\u2019heure actuelle, celui-ci est fix\u00e9 \u00e0 14 500\u00a0francs (pour les c\u00e9libataires), de mani\u00e8re \u00e0 ne pas grever le minimum vital. Le revenu \u00e0 partir duquel une personne est impos\u00e9e passerait donc \u00e0 19\u00a0500\u00a0francs avec l\u2019alternative propos\u00e9e. L\u2019ensemble du bar\u00e8me fiscal serait ainsi d\u00e9cal\u00e9 de 5000\u00a0francs (c\u2019est-\u00e0-dire que chaque tranche d\u00e9buterait \u00e0 un revenu 5000\u00a0francs plus \u00e9lev\u00e9). Si elle peut sembler plus sympathique, cette deuxi\u00e8me option est toutefois \u00e9quivalente \u00e0 la premi\u00e8re, l\u2019impact sur la charge fiscale \u00e9tant le m\u00eame dans les deux cas pour le contribuable.&#13;<br \/>\n&#13;<br \/>\nUne analyse parue r\u00e9cemment dans le magazine \u00ab\u00a0Archives de droit fiscal suisse\u00a0\u00bb (ASA) a \u00e9tudi\u00e9 le r\u00f4le des d\u00e9ductions fiscales et leur effet redistributif dans l\u2019IFD<a href=\"#footnote_3\" id=\"footnote-anchor_3\" class=\"inline-footnote__anchor\">[3]<\/a>. L\u2019impact des recettes moindres per\u00e7ues par l\u2019\u00c9tat sur les d\u00e9penses publiques et leurs cons\u00e9quences en mati\u00e8re de redistribution (incidence budg\u00e9taire) ont \u00e9t\u00e9 d\u00e9lib\u00e9r\u00e9ment ignor\u00e9s.&#13;<\/p>\n<h2>Un double effet redistributif<\/h2>\n<p>&#13;<br \/>\nPour \u00e9valuer l\u2019impact de l\u2019augmentation d\u2019une d\u00e9duction fiscale sur la situation en mati\u00e8re de redistribution, il faut tenir compte de deux effets contraires. Le premier est le principal motif du refus de l\u2019augmentation de la d\u00e9duction pour enfants soumise au peuple en septembre\u00a02020\u00a0: plus le revenu est \u00e9lev\u00e9, plus le taux marginal d\u2019imposition tend \u00e0 augmenter. Ce taux permet de calculer combien le contribuable doit payer d\u2019imp\u00f4ts pour chaque franc suppl\u00e9mentaire qu\u2019il gagne. Pour conna\u00eetre l\u2019all\u00e8gement fiscal permis par une d\u00e9duction de 5000\u00a0francs, il faut donc grosso modo multiplier 5000\u00a0par ce taux. Concr\u00e8tement, si votre taux marginal d\u2019imposition est de 10\u00a0%, une d\u00e9duction fiscale de 5000\u00a0francs permet d\u2019\u00e9conomiser 500\u00a0francs d\u2019imp\u00f4ts. Mais si votre taux n\u2019est que de 5\u00a0%, vous n\u2019\u00e9conomisez que 250\u00a0francs. En chiffres absolus, la r\u00e9duction de la charge fiscale est donc plus importante pour les hauts revenus que pour les revenus moins \u00e9lev\u00e9s.&#13;<br \/>\n&#13;<br \/>\nC\u2019est toutefois sans compter sur le deuxi\u00e8me effet, dont on entend tr\u00e8s peu parler\u00a0: plus votre revenu est \u00e9lev\u00e9, plus l\u2019importance relative d\u2019une baisse de la charge fiscale par rapport au revenu sera faible. Ainsi, une \u00e9conomie de 500\u00a0francs d\u2019imp\u00f4ts est plus substantielle si vous gagnez 50\u00a0000\u00a0francs que si vous gagnez un million. Autrement dit, votre revenu disponible augmente proportionnellement beaucoup plus dans le premier cas que dans le deuxi\u00e8me.&#13;<br \/>\n&#13;<br \/>\nSi l\u2019on consid\u00e8re le premier effet, l\u2019introduction d\u2019une d\u00e9duction fiscale g\u00e9n\u00e9rale renforce les in\u00e9galit\u00e9s en mati\u00e8re de revenus, alors que c\u2019est l\u2019inverse pour le deuxi\u00e8me. Quant \u00e0 savoir lequel de ces effets prime, cela d\u00e9pend du bar\u00e8me fiscal\u00a0: plus \u00a0le taux marginal d\u2019imposition augmente fortement avec la progression du revenu, plus les in\u00e9galit\u00e9s de r\u00e9partition des revenus tendent \u00e0 se creuser avec la d\u00e9duction fiscale.&#13;<\/p>\n<h3 class=\"text__graphic-title\">Ill.\u00a01. \u00c9conomie d\u2019imp\u00f4t selon le revenu (en chiffres absolus)<\/h3>\n<p>&#13;<br \/>\n<div class='chart chart--normal' id='Staubli_2021_8-9_Abb1_FR'>\n\n<\/div>\n\n<script>\n\n\n\n\n\n\n$(function () {\n\nHighcharts.wrap(Highcharts.Axis.prototype, 'getPlotLinePath', function(proceed) {\n    var path = proceed.apply(this, Array.prototype.slice.call(arguments, 1));\n    if (path) {\n        path.flat = false;\n    }\n    return path;\n});\n\n\n    $('#Staubli_2021_8-9_Abb1_FR').highcharts({\n\n\nchart: {\n        type: 'line'\n    },\n    title: {\n        text: ''\n    },\n    subtitle: {\n        text: ''\n    },\n    xAxis: {\n    \n    title: {\n                text: 'Revenu (en francs)'\n            },\n        categories: [\n'0',\n        \n'\t1000\t'\t,\n'\t2000\t'\t,\n'\t3000\t'\t,\n'\t4000\t'\t,\n'\t5000\t'\t,\n'\t6000\t'\t,\n'\t7000\t'\t,\n'\t8000\t'\t,\n'\t9000\t'\t,\n'\t10000\t'\t,\n'\t11000\t'\t,\n'\t12000\t'\t,\n'\t13000\t'\t,\n'\t14000\t'\t,\n'\t15000\t'\t,\n'\t16000\t'\t,\n'\t17000\t'\t,\n'\t18000\t'\t,\n'\t19000\t'\t,\n'\t20000\t'\t,\n'\t21000\t'\t,\n'\t22000\t'\t,\n'\t23000\t'\t,\n'\t24000\t'\t,\n'\t25000\t'\t,\n'\t26000\t'\t,\n'\t27000\t'\t,\n'\t28000\t'\t,\n'\t29000\t'\t,\n'\t30000\t'\t,\n'\t31000\t'\t,\n'\t32000\t'\t,\n'\t33000\t'\t,\n'\t34000\t'\t,\n'\t35000\t'\t,\n'\t36000\t'\t,\n'\t37000\t'\t,\n'\t38000\t'\t,\n'\t39000\t'\t,\n'\t40000\t'\t,\n'\t41000\t'\t,\n'\t42000\t'\t,\n'\t43000\t'\t,\n'\t44000\t'\t,\n'\t45000\t'\t,\n'\t46000\t'\t,\n'\t47000\t'\t,\n'\t48000\t'\t,\n'\t49000\t'\t,\n'\t50000\t'\t,\n'\t51000\t'\t,\n'\t52000\t'\t,\n'\t53000\t'\t,\n'\t54000\t'\t,\n'\t55000\t'\t,\n'\t56000\t'\t,\n'\t57000\t'\t,\n'\t58000\t'\t,\n'\t59000\t'\t,\n'\t60000\t'\t,\n'\t61000\t'\t,\n'\t62000\t'\t,\n'\t63000\t'\t,\n'\t64000\t'\t,\n'\t65000\t'\t,\n'\t66000\t'\t,\n'\t67000\t'\t,\n'\t68000\t'\t,\n'\t69000\t'\t,\n'\t70000\t'\t,\n'\t71000\t'\t,\n'\t72000\t'\t,\n'\t73000\t'\t,\n'\t74000\t'\t,\n'\t75000\t'\t,\n'\t76000\t'\t,\n'\t77000\t'\t,\n'\t78000\t'\t,\n'\t79000\t'\t,\n'\t80000\t'\t,\n'\t81000\t'\t,\n'\t82000\t'\t,\n'\t83000\t'\t,\n'\t84000\t'\t,\n'\t85000\t'\t,\n'\t86000\t'\t,\n'\t87000\t'\t,\n'\t88000\t'\t,\n'\t89000\t'\t,\n'\t90000\t'\t,\n'\t91000\t'\t,\n'\t92000\t'\t,\n'\t93000\t'\t,\n'\t94000\t'\t,\n'\t95000\t'\t,\n'\t96000\t'\t,\n'\t97000\t'\t,\n'\t98000\t'\t,\n'\t99000\t'\t,\n'\t100000\t'\t,\n'\t101000\t'\t,\n'\t102000\t'\t,\n'\t103000\t'\t,\n'\t104000\t'\t,\n'\t105000\t'\t,\n'\t106000\t'\t,\n'\t107000\t'\t,\n'\t108000\t'\t,\n'\t109000\t'\t,\n'\t110000\t'\t,\n'\t111000\t'\t,\n'\t112000\t'\t,\n'\t113000\t'\t,\n'\t114000\t'\t,\n'\t115000\t'\t,\n'\t116000\t'\t,\n'\t117000\t'\t,\n'\t118000\t'\t,\n'\t119000\t'\t,\n'\t120000\t'\t,\n'\t121000\t'\t,\n'\t122000\t'\t,\n'\t123000\t'\t,\n'\t124000\t'\t,\n'\t125000\t'\t,\n'\t126000\t'\t,\n'\t127000\t'\t,\n'\t128000\t'\t,\n'\t129000\t'\t,\n'\t130000\t'\t,\n'\t131000\t'\t,\n'\t132000\t'\t,\n'\t133000\t'\t,\n'\t134000\t'\t,\n'\t135000\t'\t,\n'\t136000\t'\t,\n'\t137000\t'\t,\n'\t138000\t'\t,\n'\t139000\t'\t,\n'\t140000\t'\t,\n'\t141000\t'\t,\n'\t142000\t'\t,\n'\t143000\t'\t,\n'\t144000\t'\t,\n'\t145000\t'\t,\n'\t146000\t'\t,\n'\t147000\t'\t,\n'\t148000\t'\t,\n'\t149000\t'\t,\n'\t150000\t'\t,\n'\t151000\t'\t,\n'\t152000\t'\t,\n'\t153000\t'\t,\n'\t154000\t'\t,\n'\t155000\t'\t,\n'\t156000\t'\t,\n'\t157000\t'\t,\n'\t158000\t'\t,\n'\t159000\t'\t,\n'\t160000\t'\t,\n'\t161000\t'\t,\n'\t162000\t'\t,\n'\t163000\t'\t,\n'\t164000\t'\t,\n'\t165000\t'\t,\n'\t166000\t'\t,\n'\t167000\t'\t,\n'\t168000\t'\t,\n'\t169000\t'\t,\n'\t170000\t'\t,\n'\t171000\t'\t,\n'\t172000\t'\t,\n'\t173000\t'\t,\n'\t174000\t'\t,\n'\t175000\t'\t,\n'\t176000\t'\t,\n'\t177000\t'\t,\n'\t178000\t'\t,\n'\t179000\t'\t,\n'\t180000\t'\t,\n'\t181000\t'\t,\n'\t182000\t'\t,\n'\t183000\t'\t,\n'\t184000\t'\t,\n'\t185000\t'\t,\n'\t186000\t'\t,\n'\t187000\t'\t,\n'\t188000\t'\t,\n'\t189000\t'\t,\n'\t190000\t'\t,\n'\t191000\t'\t,\n'\t192000\t'\t,\n'\t193000\t'\t,\n'\t194000\t'\t,\n'\t195000\t'\t,\n'\t196000\t'\t,\n'\t197000\t'\t,\n'\t198000\t'\t,\n'\t199000\t'\t,\n'\t200000\t'\t,\n'\t201000\t'\t,\n'\t202000\t'\t,\n'\t203000\t'\t,\n'\t204000\t'\t,\n'\t205000\t'\t,\n'\t206000\t'\t,\n'\t207000\t'\t,\n'\t208000\t'\t,\n'\t209000\t'\t,\n'\t210000\t'\t,\n'\t211000\t'\t,\n'\t212000\t'\t,\n'\t213000\t'\t,\n'\t214000\t'\t,\n'\t215000\t'\t,\n'\t216000\t'\t,\n'\t217000\t'\t,\n'\t218000\t'\t,\n'\t219000\t'\t,\n'\t220000\t'\t,\n'\t221000\t'\t,\n'\t222000\t'\t,\n'\t223000\t'\t,\n'\t224000\t'\t,\n'\t225000\t'\t,\n'\t226000\t'\t,\n'\t227000\t'\t,\n'\t228000\t'\t,\n'\t229000\t'\t,\n'\t230000\t'\t,\n'\t231000\t'\t,\n'\t232000\t'\t,\n'\t233000\t'\t,\n'\t234000\t'\t,\n'\t235000\t'\t,\n'\t236000\t'\t,\n'\t237000\t'\t,\n'\t238000\t'\t,\n'\t239000\t'\t,\n'\t240000\t'\t,\n'\t241000\t'\t,\n'\t242000\t'\t,\n'\t243000\t'\t,\n'\t244000\t'\t,\n'\t245000\t'\t,\n'\t246000\t'\t,\n'\t247000\t'\t,\n'\t248000\t'\t,\n'\t249000\t'\t,\n'\t250000\t'\t,\n'\t251000\t'\t,\n'\t252000\t'\t,\n'\t253000\t'\t,\n'\t254000\t'\t,\n'\t255000\t'\t,\n'\t256000\t'\t,\n'\t257000\t'\t,\n'\t258000\t'\t,\n'\t259000\t'\t,\n'\t260000\t'\t,\n'\t261000\t'\t,\n'\t262000\t'\t,\n'\t263000\t'\t,\n'\t264000\t'\t,\n'\t265000\t'\t,\n'\t266000\t'\t,\n'\t267000\t'\t,\n'\t268000\t'\t,\n'\t269000\t'\t,\n'\t270000\t'\t,\n'\t271000\t'\t,\n'\t272000\t'\t,\n'\t273000\t'\t,\n'\t274000\t'\t,\n'\t275000\t'\t,\n'\t276000\t'\t,\n'\t277000\t'\t,\n'\t278000\t'\t,\n'\t279000\t'\t,\n'\t280000\t'\t,\n'\t281000\t'\t,\n'\t282000\t'\t,\n'\t283000\t'\t,\n'\t284000\t'\t,\n'\t285000\t'\t,\n'\t286000\t'\t,\n'\t287000\t'\t,\n'\t288000\t'\t,\n'\t289000\t'\t,\n'\t290000\t'\t,\n'\t291000\t'\t,\n'\t292000\t'\t,\n'\t293000\t'\t,\n'\t294000\t'\t,\n'\t295000\t'\t,\n'\t296000\t'\t,\n'\t297000\t'\t,\n'\t298000\t'\t,\n'\t299000\t'\t,\n'\t300000\t'\t,\n'\t301000\t'\t,\n'\t302000\t'\t,\n'\t303000\t'\t,\n'\t304000\t'\t,\n'\t305000\t'\t,\n'\t306000\t'\t,\n'\t307000\t'\t,\n'\t308000\t'\t,\n'\t309000\t'\t,\n'\t310000\t'\t,\n'\t311000\t'\t,\n'\t312000\t'\t,\n'\t313000\t'\t,\n'\t314000\t'\t,\n'\t315000\t'\t,\n'\t316000\t'\t,\n'\t317000\t'\t,\n'\t318000\t'\t,\n'\t319000\t'\t,\n'\t320000\t'\t,\n'\t321000\t'\t,\n'\t322000\t'\t,\n'\t323000\t'\t,\n'\t324000\t'\t,\n'\t325000\t'\t,\n'\t326000\t'\t,\n'\t327000\t'\t,\n'\t328000\t'\t,\n'\t329000\t'\t,\n'\t330000\t'\t,\n'\t331000\t'\t,\n'\t332000\t'\t,\n'\t333000\t'\t,\n'\t334000\t'\t,\n'\t335000\t'\t,\n'\t336000\t'\t,\n'\t337000\t'\t,\n'\t338000\t'\t,\n'\t339000\t'\t,\n'\t340000\t'\t,\n'\t341000\t'\t,\n'\t342000\t'\t,\n'\t343000\t'\t,\n'\t344000\t'\t,\n'\t345000\t'\t,\n'\t346000\t'\t,\n'\t347000\t'\t,\n'\t348000\t'\t,\n'\t349000\t'\t,\n'\t350000\t'\t,\n'\t351000\t'\t,\n'\t352000\t'\t,\n'\t353000\t'\t,\n'\t354000\t'\t,\n'\t355000\t'\t,\n'\t356000\t'\t,\n'\t357000\t'\t,\n'\t358000\t'\t,\n'\t359000\t'\t,\n'\t360000\t'\t,\n'\t361000\t'\t,\n'\t362000\t'\t,\n'\t363000\t'\t,\n'\t364000\t'\t,\n'\t365000\t'\t,\n'\t366000\t'\t,\n'\t367000\t'\t,\n'\t368000\t'\t,\n'\t369000\t'\t,\n'\t370000\t'\t,\n'\t371000\t'\t,\n'\t372000\t'\t,\n'\t373000\t'\t,\n'\t374000\t'\t,\n'\t375000\t'\t,\n'\t376000\t'\t,\n'\t377000\t'\t,\n'\t378000\t'\t,\n'\t379000\t'\t,\n'\t380000\t'\t,\n'\t381000\t'\t,\n'\t382000\t'\t,\n'\t383000\t'\t,\n'\t384000\t'\t,\n'\t385000\t'\t,\n'\t386000\t'\t,\n'\t387000\t'\t,\n'\t388000\t'\t,\n'\t389000\t'\t,\n'\t390000\t'\t,\n'\t391000\t'\t,\n'\t392000\t'\t,\n'\t393000\t'\t,\n'\t394000\t'\t,\n'\t395000\t'\t,\n'\t396000\t'\t,\n'\t397000\t'\t,\n'\t398000\t'\t,\n'\t399000\t'\t,\n'\t400000\t'\t,\n'\t401000\t'\t,\n'\t402000\t'\t,\n'\t403000\t'\t,\n'\t404000\t'\t,\n'\t405000\t'\t,\n'\t406000\t'\t,\n'\t407000\t'\t,\n'\t408000\t'\t,\n'\t409000\t'\t,\n'\t410000\t'\t,\n'\t411000\t'\t,\n'\t412000\t'\t,\n'\t413000\t'\t,\n'\t414000\t'\t,\n'\t415000\t'\t,\n'\t416000\t'\t,\n'\t417000\t'\t,\n'\t418000\t'\t,\n'\t419000\t'\t,\n'\t420000\t'\t,\n'\t421000\t'\t,\n'\t422000\t'\t,\n'\t423000\t'\t,\n'\t424000\t'\t,\n'\t425000\t'\t,\n'\t426000\t'\t,\n'\t427000\t'\t,\n'\t428000\t'\t,\n'\t429000\t'\t,\n'\t430000\t'\t,\n'\t431000\t'\t,\n'\t432000\t'\t,\n'\t433000\t'\t,\n'\t434000\t'\t,\n'\t435000\t'\t,\n'\t436000\t'\t,\n'\t437000\t'\t,\n'\t438000\t'\t,\n'\t439000\t'\t,\n'\t440000\t'\t,\n'\t441000\t'\t,\n'\t442000\t'\t,\n'\t443000\t'\t,\n'\t444000\t'\t,\n'\t445000\t'\t,\n'\t446000\t'\t,\n'\t447000\t'\t,\n'\t448000\t'\t,\n'\t449000\t'\t,\n'\t450000\t'\t,\n'\t451000\t'\t,\n'\t452000\t'\t,\n'\t453000\t'\t,\n'\t454000\t'\t,\n'\t455000\t'\t,\n'\t456000\t'\t,\n'\t457000\t'\t,\n'\t458000\t'\t,\n'\t459000\t'\t,\n'\t460000\t'\t,\n'\t461000\t'\t,\n'\t462000\t'\t,\n'\t463000\t'\t,\n'\t464000\t'\t,\n'\t465000\t'\t,\n'\t466000\t'\t,\n'\t467000\t'\t,\n'\t468000\t'\t,\n'\t469000\t'\t,\n'\t470000\t'\t,\n'\t471000\t'\t,\n'\t472000\t'\t,\n'\t473000\t'\t,\n'\t474000\t'\t,\n'\t475000\t'\t,\n'\t476000\t'\t,\n'\t477000\t'\t,\n'\t478000\t'\t,\n'\t479000\t'\t,\n'\t480000\t'\t,\n'\t481000\t'\t,\n'\t482000\t'\t,\n'\t483000\t'\t,\n'\t484000\t'\t,\n'\t485000\t'\t,\n'\t486000\t'\t,\n'\t487000\t'\t,\n'\t488000\t'\t,\n'\t489000\t'\t,\n'\t490000\t'\t,\n'\t491000\t'\t,\n'\t492000\t'\t,\n'\t493000\t'\t,\n'\t494000\t'\t,\n'\t495000\t'\t,\n'\t496000\t'\t,\n'\t497000\t'\t,\n'\t498000\t'\t,\n'\t499000\t'\t,\n'\t500000\t'\t,\n'\t501000\t'\t,\n'\t502000\t'\t,\n'\t503000\t'\t,\n'\t504000\t'\t,\n'\t505000\t'\t,\n'\t506000\t'\t,\n'\t507000\t'\t,\n'\t508000\t'\t,\n'\t509000\t'\t,\n'\t510000\t'\t,\n'\t511000\t'\t,\n'\t512000\t'\t,\n'\t513000\t'\t,\n'\t514000\t'\t,\n'\t515000\t'\t,\n'\t516000\t'\t,\n'\t517000\t'\t,\n'\t518000\t'\t,\n'\t519000\t'\t,\n'\t520000\t'\t,\n'\t521000\t'\t,\n'\t522000\t'\t,\n'\t523000\t'\t,\n'\t524000\t'\t,\n'\t525000\t'\t,\n'\t526000\t'\t,\n'\t527000\t'\t,\n'\t528000\t'\t,\n'\t529000\t'\t,\n'\t530000\t'\t,\n'\t531000\t'\t,\n'\t532000\t'\t,\n'\t533000\t'\t,\n'\t534000\t'\t,\n'\t535000\t'\t,\n'\t536000\t'\t,\n'\t537000\t'\t,\n'\t538000\t'\t,\n'\t539000\t'\t,\n'\t540000\t'\t,\n'\t541000\t'\t,\n'\t542000\t'\t,\n'\t543000\t'\t,\n'\t544000\t'\t,\n'\t545000\t'\t,\n'\t546000\t'\t,\n'\t547000\t'\t,\n'\t548000\t'\t,\n'\t549000\t'\t,\n'\t550000\t'\t,\n'\t551000\t'\t,\n'\t552000\t'\t,\n'\t553000\t'\t,\n'\t554000\t'\t,\n'\t555000\t'\t,\n'\t556000\t'\t,\n'\t557000\t'\t,\n'\t558000\t'\t,\n'\t559000\t'\t,\n'\t560000\t'\t,\n'\t561000\t'\t,\n'\t562000\t'\t,\n'\t563000\t'\t,\n'\t564000\t'\t,\n'\t565000\t'\t,\n'\t566000\t'\t,\n'\t567000\t'\t,\n'\t568000\t'\t,\n'\t569000\t'\t,\n'\t570000\t'\t,\n'\t571000\t'\t,\n'\t572000\t'\t,\n'\t573000\t'\t,\n'\t574000\t'\t,\n'\t575000\t'\t,\n'\t576000\t'\t,\n'\t577000\t'\t,\n'\t578000\t'\t,\n'\t579000\t'\t,\n'\t580000\t'\t,\n'\t581000\t'\t,\n'\t582000\t'\t,\n'\t583000\t'\t,\n'\t584000\t'\t,\n'\t585000\t'\t,\n'\t586000\t'\t,\n'\t587000\t'\t,\n'\t588000\t'\t,\n'\t589000\t'\t,\n'\t590000\t'\t,\n'\t591000\t'\t,\n'\t592000\t'\t,\n'\t593000\t'\t,\n'\t594000\t'\t,\n'\t595000\t'\t,\n'\t596000\t'\t,\n'\t597000\t'\t,\n'\t598000\t'\t,\n'\t599000\t'\t,\n'\t600000\t'\t,\n'\t601000\t'\t,\n'\t602000\t'\t,\n'\t603000\t'\t,\n'\t604000\t'\t,\n'\t605000\t'\t,\n'\t606000\t'\t,\n'\t607000\t'\t,\n'\t608000\t'\t,\n'\t609000\t'\t,\n'\t610000\t'\t,\n'\t611000\t'\t,\n'\t612000\t'\t,\n'\t613000\t'\t,\n'\t614000\t'\t,\n'\t615000\t'\t,\n'\t616000\t'\t,\n'\t617000\t'\t,\n'\t618000\t'\t,\n'\t619000\t'\t,\n'\t620000\t'\t,\n'\t621000\t'\t,\n'\t622000\t'\t,\n'\t623000\t'\t,\n'\t624000\t'\t,\n'\t625000\t'\t,\n'\t626000\t'\t,\n'\t627000\t'\t,\n'\t628000\t'\t,\n'\t629000\t'\t,\n'\t630000\t'\t,\n'\t631000\t'\t,\n'\t632000\t'\t,\n'\t633000\t'\t,\n'\t634000\t'\t,\n'\t635000\t'\t,\n'\t636000\t'\t,\n'\t637000\t'\t,\n'\t638000\t'\t,\n'\t639000\t'\t,\n'\t640000\t'\t,\n'\t641000\t'\t,\n'\t642000\t'\t,\n'\t643000\t'\t,\n'\t644000\t'\t,\n'\t645000\t'\t,\n'\t646000\t'\t,\n'\t647000\t'\t,\n'\t648000\t'\t,\n'\t649000\t'\t,\n'\t650000\t'\t,\n'\t651000\t'\t,\n'\t652000\t'\t,\n'\t653000\t'\t,\n'\t654000\t'\t,\n'\t655000\t'\t,\n'\t656000\t'\t,\n'\t657000\t'\t,\n'\t658000\t'\t,\n'\t659000\t'\t,\n'\t660000\t'\t,\n'\t661000\t'\t,\n'\t662000\t'\t,\n'\t663000\t'\t,\n'\t664000\t'\t,\n'\t665000\t'\t,\n'\t666000\t'\t,\n'\t667000\t'\t,\n'\t668000\t'\t,\n'\t669000\t'\t,\n'\t670000\t'\t,\n'\t671000\t'\t,\n'\t672000\t'\t,\n'\t673000\t'\t,\n'\t674000\t'\t,\n'\t675000\t'\t,\n'\t676000\t'\t,\n'\t677000\t'\t,\n'\t678000\t'\t,\n'\t679000\t'\t,\n'\t680000\t'\t,\n'\t681000\t'\t,\n'\t682000\t'\t,\n'\t683000\t'\t,\n'\t684000\t'\t,\n'\t685000\t'\t,\n'\t686000\t'\t,\n'\t687000\t'\t,\n'\t688000\t'\t,\n'\t689000\t'\t,\n'\t690000\t'\t,\n'\t691000\t'\t,\n'\t692000\t'\t,\n'\t693000\t'\t,\n'\t694000\t'\t,\n'\t695000\t'\t,\n'\t696000\t'\t,\n'\t697000\t'\t,\n'\t698000\t'\t,\n'\t699000\t'\t,\n'\t700000\t'\t,\n'\t701000\t'\t,\n'\t702000\t'\t,\n'\t703000\t'\t,\n'\t704000\t'\t,\n'\t705000\t'\t,\n'\t706000\t'\t,\n'\t707000\t'\t,\n'\t708000\t'\t,\n'\t709000\t'\t,\n'\t710000\t'\t,\n'\t711000\t'\t,\n'\t712000\t'\t,\n'\t713000\t'\t,\n'\t714000\t'\t,\n'\t715000\t'\t,\n'\t716000\t'\t,\n'\t717000\t'\t,\n'\t718000\t'\t,\n'\t719000\t'\t,\n'\t720000\t'\t,\n'\t721000\t'\t,\n'\t722000\t'\t,\n'\t723000\t'\t,\n'\t724000\t'\t,\n'\t725000\t'\t,\n'\t726000\t'\t,\n'\t727000\t'\t,\n'\t728000\t'\t,\n'\t729000\t'\t,\n'\t730000\t'\t,\n'\t731000\t'\t,\n'\t732000\t'\t,\n'\t733000\t'\t,\n'\t734000\t'\t,\n'\t735000\t'\t,\n'\t736000\t'\t,\n'\t737000\t'\t,\n'\t738000\t'\t,\n'\t739000\t'\t,\n'\t740000\t'\t,\n'\t741000\t'\t,\n'\t742000\t'\t,\n'\t743000\t'\t,\n'\t744000\t'\t,\n'\t745000\t'\t,\n'\t746000\t'\t,\n'\t747000\t'\t,\n'\t748000\t'\t,\n'\t749000\t'\t,\n'\t750000\t'\t,\n'\t751000\t'\t,\n'\t752000\t'\t,\n'\t753000\t'\t,\n'\t754000\t'\t,\n'\t755000\t'\t,\n'\t756000\t'\t,\n'\t757000\t'\t,\n'\t758000\t'\t,\n'\t759000\t'\t,\n'\t760000\t'\t,\n'\t761000\t'\t,\n'\t762000\t'\t,\n'\t763000\t'\t,\n'\t764000\t'\t,\n'\t765000\t'\t,\n'\t766000\t'\t,\n'\t767000\t'\t,\n'\t768000\t'\t,\n'\t769000\t'\t,\n'\t770000\t'\t,\n'\t771000\t'\t,\n'\t772000\t'\t,\n'\t773000\t'\t,\n'\t774000\t'\t,\n'\t775000\t'\t,\n'\t776000\t'\t,\n'\t777000\t'\t,\n'\t778000\t'\t,\n'\t779000\t'\t,\n'\t780000\t'\t,\n'\t781000\t'\t,\n'\t782000\t'\t,\n'\t783000\t'\t,\n'\t784000\t'\t,\n'\t785000\t'\t,\n'\t786000\t'\t,\n'\t787000\t'\t,\n'\t788000\t'\t,\n'\t789000\t'\t,\n'\t790000\t'\t,\n'\t791000\t'\t,\n'\t792000\t'\t,\n'\t793000\t'\t,\n'\t794000\t'\t,\n'\t795000\t'\t,\n'\t796000\t'\t,\n'\t797000\t'\t,\n'\t798000\t'\t,\n'\t799000\t'\t,\n'\t800000\t'\t\n\n\n\n],\n\n    },\n    yAxis: {\n        title: {\n            text: '\u00c9conomie d\u2019imp\u00f4t (en francs)'\n        },\n        labels: {\n                format: ''\n            },\n            \n                   \n    },\n     tooltip: {\n     headerFormat: 'Revenu: <b>{point.x} francs<\/b><br>',\n     valueSuffix: ' francs'\n   \n   \n        },\n    plotOptions: {\n        line: {\n    \n\n            dataLabels: {\n                enabled: false\n            },\n            enableMouseTracking: true\n        },\n        series: {\nshowInLegend: false,\nmarker: {\nenabled: false\n}\n}\n    },\n    series: [\n     {\n        name: '\u00c9conomie d\u2019imp\u00f4t',\n        data: [\n0,\n      0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n29.26\t,\n36.96\t,\n44.66\t,\n52.36\t,\n60.06\t,\n38.5\t,\n38.5\t,\n38.5\t,\n38.5\t,\n38.5\t,\n38.5\t,\n38.5\t,\n38.5\t,\n38.5\t,\n39.27\t,\n40.37\t,\n41.47\t,\n42.57\t,\n43.67\t,\n44\t,\n44\t,\n44\t,\n44\t,\n44\t,\n59.84\t,\n77.44\t,\n95.04\t,\n112.64\t,\n130.24\t,\n132\t,\n132\t,\n132\t,\n132\t,\n132\t,\n132\t,\n132\t,\n132\t,\n132.33\t,\n135.63\t,\n138.93\t,\n142.23\t,\n145.53\t,\n148.5\t,\n148.5\t,\n148.5\t,\n148.5\t,\n148.5\t,\n148.5\t,\n148.5\t,\n148.5\t,\n148.5\t,\n148.5\t,\n148.5\t,\n148.5\t,\n148.5\t,\n172.26\t,\n201.96\t,\n231.66\t,\n261.36\t,\n291.06\t,\n298.32\t,\n304.92\t,\n311.52\t,\n318.12\t,\n324.72\t,\n330\t,\n330\t,\n330\t,\n330\t,\n330\t,\n330\t,\n330\t,\n330\t,\n330\t,\n330\t,\n330\t,\n330\t,\n330\t,\n330\t,\n330\t,\n330\t,\n330\t,\n330\t,\n330\t,\n330\t,\n330\t,\n345.4\t,\n367.4\t,\n389.4\t,\n411.4\t,\n433.4\t,\n440\t,\n440\t,\n440\t,\n440\t,\n440\t,\n440\t,\n440\t,\n440\t,\n440\t,\n440\t,\n440\t,\n440\t,\n440\t,\n440\t,\n440\t,\n440\t,\n440\t,\n440\t,\n440\t,\n440\t,\n440\t,\n440\t,\n440\t,\n440\t,\n440\t,\n440\t,\n455.4\t,\n477.4\t,\n499.4\t,\n521.4\t,\n543.4\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n550\t,\n556.6\t,\n578.6\t,\n600.6\t,\n622.6\t,\n644.6\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n660\t,\n658.22\t,\n641.22\t,\n624.22\t,\n607.22\t,\n590.22\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t,\n575\t\n\n\n\n]\n       \n           },  \n          \n          \n           \n           \n           \n           ]\n});\n\n\n\n});\n\n<\/script>\n&#13;<br \/>\n&#13;<br \/>\n<span class=\"text__legend\">Remarque\u00a0: variation (en francs) de la charge fiscale sur le revenu, apr\u00e8s introduction d\u2019une d\u00e9duction de 5000\u00a0francs. Le revenu inscrit en abscisse correspond au revenu net de la statistique de l\u2019imp\u00f4t f\u00e9d\u00e9ral direct.<\/span>&#13;<br \/>\n&#13;<br \/>\n<span class=\"text__quelle--ground\">Source\u00a0: calculs de l\u2019auteur sur la base du droit en vigueur en\u00a02021 \/ La Vie \u00e9conomique<\/span>&#13;<br \/>\n&#13;<br \/>\nL\u2019<em>illustration\u00a01<\/em> pr\u00e9sente l\u2019\u00e9conomie d\u2019imp\u00f4t (exprim\u00e9e en francs) que r\u00e9alise une personne c\u00e9libataire en fonction de son revenu gr\u00e2ce \u00e0 une d\u00e9duction fiscale de 5000\u00a0francs. Le premier effet appara\u00eet clairement\u00a0: l\u2019all\u00e8gement fiscal augmente jusqu\u2019\u00e0 un revenu d\u2019environ 180\u00a0000\u00a0francs lorsque le taux marginal d\u2019imposition maximal de 13,2\u00a0% est atteint. Avec un revenu d\u2019environ 760\u00a0000\u00a0francs, c\u2019est le taux moyen maximal de 11,5\u00a0% qui est alors atteint, ce qui implique une baisse de l\u2019\u00e9conomie d\u2019imp\u00f4t calcul\u00e9e en francs. Ces r\u00e9sultats traduisent la progression continue dans l\u2019IFD\u00a0: le taux moyen d\u2019imposition maximal est atteint sous l\u2019effet d\u2019un taux marginal d\u2019imposition temporairement plus \u00e9lev\u00e9.&#13;<\/p>\n<h3 class=\"text__graphic-title\">Ill.\u00a02. \u00c9conomie d\u2019imp\u00f4t relative par rapport au revenu<\/h3>\n<p>&#13;<br \/>\n<div class='chart chart--normal' id='Staubli_2021_8-9_Abb2FR'>\n\n<\/div>\n\n<script>\n\n\n\n\n\n\n$(function () {\n\nHighcharts.wrap(Highcharts.Axis.prototype, 'getPlotLinePath', function(proceed) {\n    var path = proceed.apply(this, Array.prototype.slice.call(arguments, 1));\n    if (path) {\n        path.flat = false;\n    }\n    return path;\n});\n\n\n    $('#Staubli_2021_8-9_Abb2FR').highcharts({\n\n chart: {\n        type: 'line'\n    },\n    title: {\n        text: ''\n    },\n    subtitle: {\n        text: ''\n    },\n    xAxis: {\n    \n    title: {\n                text: 'Revenu (en francs)'\n            },\n        categories: [\n'0',\n        \n'\t1000\t'\t,\n'\t2000\t'\t,\n'\t3000\t'\t,\n'\t4000\t'\t,\n'\t5000\t'\t,\n'\t6000\t'\t,\n'\t7000\t'\t,\n'\t8000\t'\t,\n'\t9000\t'\t,\n'\t10000\t'\t,\n'\t11000\t'\t,\n'\t12000\t'\t,\n'\t13000\t'\t,\n'\t14000\t'\t,\n'\t15000\t'\t,\n'\t16000\t'\t,\n'\t17000\t'\t,\n'\t18000\t'\t,\n'\t19000\t'\t,\n'\t20000\t'\t,\n'\t21000\t'\t,\n'\t22000\t'\t,\n'\t23000\t'\t,\n'\t24000\t'\t,\n'\t25000\t'\t,\n'\t26000\t'\t,\n'\t27000\t'\t,\n'\t28000\t'\t,\n'\t29000\t'\t,\n'\t30000\t'\t,\n'\t31000\t'\t,\n'\t32000\t'\t,\n'\t33000\t'\t,\n'\t34000\t'\t,\n'\t35000\t'\t,\n'\t36000\t'\t,\n'\t37000\t'\t,\n'\t38000\t'\t,\n'\t39000\t'\t,\n'\t40000\t'\t,\n'\t41000\t'\t,\n'\t42000\t'\t,\n'\t43000\t'\t,\n'\t44000\t'\t,\n'\t45000\t'\t,\n'\t46000\t'\t,\n'\t47000\t'\t,\n'\t48000\t'\t,\n'\t49000\t'\t,\n'\t50000\t'\t,\n'\t51000\t'\t,\n'\t52000\t'\t,\n'\t53000\t'\t,\n'\t54000\t'\t,\n'\t55000\t'\t,\n'\t56000\t'\t,\n'\t57000\t'\t,\n'\t58000\t'\t,\n'\t59000\t'\t,\n'\t60000\t'\t,\n'\t61000\t'\t,\n'\t62000\t'\t,\n'\t63000\t'\t,\n'\t64000\t'\t,\n'\t65000\t'\t,\n'\t66000\t'\t,\n'\t67000\t'\t,\n'\t68000\t'\t,\n'\t69000\t'\t,\n'\t70000\t'\t,\n'\t71000\t'\t,\n'\t72000\t'\t,\n'\t73000\t'\t,\n'\t74000\t'\t,\n'\t75000\t'\t,\n'\t76000\t'\t,\n'\t77000\t'\t,\n'\t78000\t'\t,\n'\t79000\t'\t,\n'\t80000\t'\t,\n'\t81000\t'\t,\n'\t82000\t'\t,\n'\t83000\t'\t,\n'\t84000\t'\t,\n'\t85000\t'\t,\n'\t86000\t'\t,\n'\t87000\t'\t,\n'\t88000\t'\t,\n'\t89000\t'\t,\n'\t90000\t'\t,\n'\t91000\t'\t,\n'\t92000\t'\t,\n'\t93000\t'\t,\n'\t94000\t'\t,\n'\t95000\t'\t,\n'\t96000\t'\t,\n'\t97000\t'\t,\n'\t98000\t'\t,\n'\t99000\t'\t,\n'\t100000\t'\t,\n'\t101000\t'\t,\n'\t102000\t'\t,\n'\t103000\t'\t,\n'\t104000\t'\t,\n'\t105000\t'\t,\n'\t106000\t'\t,\n'\t107000\t'\t,\n'\t108000\t'\t,\n'\t109000\t'\t,\n'\t110000\t'\t,\n'\t111000\t'\t,\n'\t112000\t'\t,\n'\t113000\t'\t,\n'\t114000\t'\t,\n'\t115000\t'\t,\n'\t116000\t'\t,\n'\t117000\t'\t,\n'\t118000\t'\t,\n'\t119000\t'\t,\n'\t120000\t'\t,\n'\t121000\t'\t,\n'\t122000\t'\t,\n'\t123000\t'\t,\n'\t124000\t'\t,\n'\t125000\t'\t,\n'\t126000\t'\t,\n'\t127000\t'\t,\n'\t128000\t'\t,\n'\t129000\t'\t,\n'\t130000\t'\t,\n'\t131000\t'\t,\n'\t132000\t'\t,\n'\t133000\t'\t,\n'\t134000\t'\t,\n'\t135000\t'\t,\n'\t136000\t'\t,\n'\t137000\t'\t,\n'\t138000\t'\t,\n'\t139000\t'\t,\n'\t140000\t'\t,\n'\t141000\t'\t,\n'\t142000\t'\t,\n'\t143000\t'\t,\n'\t144000\t'\t,\n'\t145000\t'\t,\n'\t146000\t'\t,\n'\t147000\t'\t,\n'\t148000\t'\t,\n'\t149000\t'\t,\n'\t150000\t'\t,\n'\t151000\t'\t,\n'\t152000\t'\t,\n'\t153000\t'\t,\n'\t154000\t'\t,\n'\t155000\t'\t,\n'\t156000\t'\t,\n'\t157000\t'\t,\n'\t158000\t'\t,\n'\t159000\t'\t,\n'\t160000\t'\t,\n'\t161000\t'\t,\n'\t162000\t'\t,\n'\t163000\t'\t,\n'\t164000\t'\t,\n'\t165000\t'\t,\n'\t166000\t'\t,\n'\t167000\t'\t,\n'\t168000\t'\t,\n'\t169000\t'\t,\n'\t170000\t'\t,\n'\t171000\t'\t,\n'\t172000\t'\t,\n'\t173000\t'\t,\n'\t174000\t'\t,\n'\t175000\t'\t,\n'\t176000\t'\t,\n'\t177000\t'\t,\n'\t178000\t'\t,\n'\t179000\t'\t,\n'\t180000\t'\t,\n'\t181000\t'\t,\n'\t182000\t'\t,\n'\t183000\t'\t,\n'\t184000\t'\t,\n'\t185000\t'\t,\n'\t186000\t'\t,\n'\t187000\t'\t,\n'\t188000\t'\t,\n'\t189000\t'\t,\n'\t190000\t'\t,\n'\t191000\t'\t,\n'\t192000\t'\t,\n'\t193000\t'\t,\n'\t194000\t'\t,\n'\t195000\t'\t,\n'\t196000\t'\t,\n'\t197000\t'\t,\n'\t198000\t'\t,\n'\t199000\t'\t,\n'\t200000\t'\t,\n'\t201000\t'\t,\n'\t202000\t'\t,\n'\t203000\t'\t,\n'\t204000\t'\t,\n'\t205000\t'\t,\n'\t206000\t'\t,\n'\t207000\t'\t,\n'\t208000\t'\t,\n'\t209000\t'\t,\n'\t210000\t'\t,\n'\t211000\t'\t,\n'\t212000\t'\t,\n'\t213000\t'\t,\n'\t214000\t'\t,\n'\t215000\t'\t,\n'\t216000\t'\t,\n'\t217000\t'\t,\n'\t218000\t'\t,\n'\t219000\t'\t,\n'\t220000\t'\t,\n'\t221000\t'\t,\n'\t222000\t'\t,\n'\t223000\t'\t,\n'\t224000\t'\t,\n'\t225000\t'\t,\n'\t226000\t'\t,\n'\t227000\t'\t,\n'\t228000\t'\t,\n'\t229000\t'\t,\n'\t230000\t'\t,\n'\t231000\t'\t,\n'\t232000\t'\t,\n'\t233000\t'\t,\n'\t234000\t'\t,\n'\t235000\t'\t,\n'\t236000\t'\t,\n'\t237000\t'\t,\n'\t238000\t'\t,\n'\t239000\t'\t,\n'\t240000\t'\t,\n'\t241000\t'\t,\n'\t242000\t'\t,\n'\t243000\t'\t,\n'\t244000\t'\t,\n'\t245000\t'\t,\n'\t246000\t'\t,\n'\t247000\t'\t,\n'\t248000\t'\t,\n'\t249000\t'\t,\n'\t250000\t'\t,\n'\t251000\t'\t,\n'\t252000\t'\t,\n'\t253000\t'\t,\n'\t254000\t'\t,\n'\t255000\t'\t,\n'\t256000\t'\t,\n'\t257000\t'\t,\n'\t258000\t'\t,\n'\t259000\t'\t,\n'\t260000\t'\t,\n'\t261000\t'\t,\n'\t262000\t'\t,\n'\t263000\t'\t,\n'\t264000\t'\t,\n'\t265000\t'\t,\n'\t266000\t'\t,\n'\t267000\t'\t,\n'\t268000\t'\t,\n'\t269000\t'\t,\n'\t270000\t'\t,\n'\t271000\t'\t,\n'\t272000\t'\t,\n'\t273000\t'\t,\n'\t274000\t'\t,\n'\t275000\t'\t,\n'\t276000\t'\t,\n'\t277000\t'\t,\n'\t278000\t'\t,\n'\t279000\t'\t,\n'\t280000\t'\t,\n'\t281000\t'\t,\n'\t282000\t'\t,\n'\t283000\t'\t,\n'\t284000\t'\t,\n'\t285000\t'\t,\n'\t286000\t'\t,\n'\t287000\t'\t,\n'\t288000\t'\t,\n'\t289000\t'\t,\n'\t290000\t'\t,\n'\t291000\t'\t,\n'\t292000\t'\t,\n'\t293000\t'\t,\n'\t294000\t'\t,\n'\t295000\t'\t,\n'\t296000\t'\t,\n'\t297000\t'\t,\n'\t298000\t'\t,\n'\t299000\t'\t,\n'\t300000\t'\t,\n'\t301000\t'\t,\n'\t302000\t'\t,\n'\t303000\t'\t,\n'\t304000\t'\t,\n'\t305000\t'\t,\n'\t306000\t'\t,\n'\t307000\t'\t,\n'\t308000\t'\t,\n'\t309000\t'\t,\n'\t310000\t'\t,\n'\t311000\t'\t,\n'\t312000\t'\t,\n'\t313000\t'\t,\n'\t314000\t'\t,\n'\t315000\t'\t,\n'\t316000\t'\t,\n'\t317000\t'\t,\n'\t318000\t'\t,\n'\t319000\t'\t,\n'\t320000\t'\t,\n'\t321000\t'\t,\n'\t322000\t'\t,\n'\t323000\t'\t,\n'\t324000\t'\t,\n'\t325000\t'\t,\n'\t326000\t'\t,\n'\t327000\t'\t,\n'\t328000\t'\t,\n'\t329000\t'\t,\n'\t330000\t'\t,\n'\t331000\t'\t,\n'\t332000\t'\t,\n'\t333000\t'\t,\n'\t334000\t'\t,\n'\t335000\t'\t,\n'\t336000\t'\t,\n'\t337000\t'\t,\n'\t338000\t'\t,\n'\t339000\t'\t,\n'\t340000\t'\t,\n'\t341000\t'\t,\n'\t342000\t'\t,\n'\t343000\t'\t,\n'\t344000\t'\t,\n'\t345000\t'\t,\n'\t346000\t'\t,\n'\t347000\t'\t,\n'\t348000\t'\t,\n'\t349000\t'\t,\n'\t350000\t'\t,\n'\t351000\t'\t,\n'\t352000\t'\t,\n'\t353000\t'\t,\n'\t354000\t'\t,\n'\t355000\t'\t,\n'\t356000\t'\t,\n'\t357000\t'\t,\n'\t358000\t'\t,\n'\t359000\t'\t,\n'\t360000\t'\t,\n'\t361000\t'\t,\n'\t362000\t'\t,\n'\t363000\t'\t,\n'\t364000\t'\t,\n'\t365000\t'\t,\n'\t366000\t'\t,\n'\t367000\t'\t,\n'\t368000\t'\t,\n'\t369000\t'\t,\n'\t370000\t'\t,\n'\t371000\t'\t,\n'\t372000\t'\t,\n'\t373000\t'\t,\n'\t374000\t'\t,\n'\t375000\t'\t,\n'\t376000\t'\t,\n'\t377000\t'\t,\n'\t378000\t'\t,\n'\t379000\t'\t,\n'\t380000\t'\t,\n'\t381000\t'\t,\n'\t382000\t'\t,\n'\t383000\t'\t,\n'\t384000\t'\t,\n'\t385000\t'\t,\n'\t386000\t'\t,\n'\t387000\t'\t,\n'\t388000\t'\t,\n'\t389000\t'\t,\n'\t390000\t'\t,\n'\t391000\t'\t,\n'\t392000\t'\t,\n'\t393000\t'\t,\n'\t394000\t'\t,\n'\t395000\t'\t,\n'\t396000\t'\t,\n'\t397000\t'\t,\n'\t398000\t'\t,\n'\t399000\t'\t,\n'\t400000\t'\t,\n'\t401000\t'\t,\n'\t402000\t'\t,\n'\t403000\t'\t,\n'\t404000\t'\t,\n'\t405000\t'\t,\n'\t406000\t'\t,\n'\t407000\t'\t,\n'\t408000\t'\t,\n'\t409000\t'\t,\n'\t410000\t'\t,\n'\t411000\t'\t,\n'\t412000\t'\t,\n'\t413000\t'\t,\n'\t414000\t'\t,\n'\t415000\t'\t,\n'\t416000\t'\t,\n'\t417000\t'\t,\n'\t418000\t'\t,\n'\t419000\t'\t,\n'\t420000\t'\t,\n'\t421000\t'\t,\n'\t422000\t'\t,\n'\t423000\t'\t,\n'\t424000\t'\t,\n'\t425000\t'\t,\n'\t426000\t'\t,\n'\t427000\t'\t,\n'\t428000\t'\t,\n'\t429000\t'\t,\n'\t430000\t'\t,\n'\t431000\t'\t,\n'\t432000\t'\t,\n'\t433000\t'\t,\n'\t434000\t'\t,\n'\t435000\t'\t,\n'\t436000\t'\t,\n'\t437000\t'\t,\n'\t438000\t'\t,\n'\t439000\t'\t,\n'\t440000\t'\t,\n'\t441000\t'\t,\n'\t442000\t'\t,\n'\t443000\t'\t,\n'\t444000\t'\t,\n'\t445000\t'\t,\n'\t446000\t'\t,\n'\t447000\t'\t,\n'\t448000\t'\t,\n'\t449000\t'\t,\n'\t450000\t'\t,\n'\t451000\t'\t,\n'\t452000\t'\t,\n'\t453000\t'\t,\n'\t454000\t'\t,\n'\t455000\t'\t,\n'\t456000\t'\t,\n'\t457000\t'\t,\n'\t458000\t'\t,\n'\t459000\t'\t,\n'\t460000\t'\t,\n'\t461000\t'\t,\n'\t462000\t'\t,\n'\t463000\t'\t,\n'\t464000\t'\t,\n'\t465000\t'\t,\n'\t466000\t'\t,\n'\t467000\t'\t,\n'\t468000\t'\t,\n'\t469000\t'\t,\n'\t470000\t'\t,\n'\t471000\t'\t,\n'\t472000\t'\t,\n'\t473000\t'\t,\n'\t474000\t'\t,\n'\t475000\t'\t,\n'\t476000\t'\t,\n'\t477000\t'\t,\n'\t478000\t'\t,\n'\t479000\t'\t,\n'\t480000\t'\t,\n'\t481000\t'\t,\n'\t482000\t'\t,\n'\t483000\t'\t,\n'\t484000\t'\t,\n'\t485000\t'\t,\n'\t486000\t'\t,\n'\t487000\t'\t,\n'\t488000\t'\t,\n'\t489000\t'\t,\n'\t490000\t'\t,\n'\t491000\t'\t,\n'\t492000\t'\t,\n'\t493000\t'\t,\n'\t494000\t'\t,\n'\t495000\t'\t,\n'\t496000\t'\t,\n'\t497000\t'\t,\n'\t498000\t'\t,\n'\t499000\t'\t,\n'\t500000\t'\t,\n'\t501000\t'\t,\n'\t502000\t'\t,\n'\t503000\t'\t,\n'\t504000\t'\t,\n'\t505000\t'\t,\n'\t506000\t'\t,\n'\t507000\t'\t,\n'\t508000\t'\t,\n'\t509000\t'\t,\n'\t510000\t'\t,\n'\t511000\t'\t,\n'\t512000\t'\t,\n'\t513000\t'\t,\n'\t514000\t'\t,\n'\t515000\t'\t,\n'\t516000\t'\t,\n'\t517000\t'\t,\n'\t518000\t'\t,\n'\t519000\t'\t,\n'\t520000\t'\t,\n'\t521000\t'\t,\n'\t522000\t'\t,\n'\t523000\t'\t,\n'\t524000\t'\t,\n'\t525000\t'\t,\n'\t526000\t'\t,\n'\t527000\t'\t,\n'\t528000\t'\t,\n'\t529000\t'\t,\n'\t530000\t'\t,\n'\t531000\t'\t,\n'\t532000\t'\t,\n'\t533000\t'\t,\n'\t534000\t'\t,\n'\t535000\t'\t,\n'\t536000\t'\t,\n'\t537000\t'\t,\n'\t538000\t'\t,\n'\t539000\t'\t,\n'\t540000\t'\t,\n'\t541000\t'\t,\n'\t542000\t'\t,\n'\t543000\t'\t,\n'\t544000\t'\t,\n'\t545000\t'\t,\n'\t546000\t'\t,\n'\t547000\t'\t,\n'\t548000\t'\t,\n'\t549000\t'\t,\n'\t550000\t'\t,\n'\t551000\t'\t,\n'\t552000\t'\t,\n'\t553000\t'\t,\n'\t554000\t'\t,\n'\t555000\t'\t,\n'\t556000\t'\t,\n'\t557000\t'\t,\n'\t558000\t'\t,\n'\t559000\t'\t,\n'\t560000\t'\t,\n'\t561000\t'\t,\n'\t562000\t'\t,\n'\t563000\t'\t,\n'\t564000\t'\t,\n'\t565000\t'\t,\n'\t566000\t'\t,\n'\t567000\t'\t,\n'\t568000\t'\t,\n'\t569000\t'\t,\n'\t570000\t'\t,\n'\t571000\t'\t,\n'\t572000\t'\t,\n'\t573000\t'\t,\n'\t574000\t'\t,\n'\t575000\t'\t,\n'\t576000\t'\t,\n'\t577000\t'\t,\n'\t578000\t'\t,\n'\t579000\t'\t,\n'\t580000\t'\t,\n'\t581000\t'\t,\n'\t582000\t'\t,\n'\t583000\t'\t,\n'\t584000\t'\t,\n'\t585000\t'\t,\n'\t586000\t'\t,\n'\t587000\t'\t,\n'\t588000\t'\t,\n'\t589000\t'\t,\n'\t590000\t'\t,\n'\t591000\t'\t,\n'\t592000\t'\t,\n'\t593000\t'\t,\n'\t594000\t'\t,\n'\t595000\t'\t,\n'\t596000\t'\t,\n'\t597000\t'\t,\n'\t598000\t'\t,\n'\t599000\t'\t,\n'\t600000\t'\t,\n'\t601000\t'\t,\n'\t602000\t'\t,\n'\t603000\t'\t,\n'\t604000\t'\t,\n'\t605000\t'\t,\n'\t606000\t'\t,\n'\t607000\t'\t,\n'\t608000\t'\t,\n'\t609000\t'\t,\n'\t610000\t'\t,\n'\t611000\t'\t,\n'\t612000\t'\t,\n'\t613000\t'\t,\n'\t614000\t'\t,\n'\t615000\t'\t,\n'\t616000\t'\t,\n'\t617000\t'\t,\n'\t618000\t'\t,\n'\t619000\t'\t,\n'\t620000\t'\t,\n'\t621000\t'\t,\n'\t622000\t'\t,\n'\t623000\t'\t,\n'\t624000\t'\t,\n'\t625000\t'\t,\n'\t626000\t'\t,\n'\t627000\t'\t,\n'\t628000\t'\t,\n'\t629000\t'\t,\n'\t630000\t'\t,\n'\t631000\t'\t,\n'\t632000\t'\t,\n'\t633000\t'\t,\n'\t634000\t'\t,\n'\t635000\t'\t,\n'\t636000\t'\t,\n'\t637000\t'\t,\n'\t638000\t'\t,\n'\t639000\t'\t,\n'\t640000\t'\t,\n'\t641000\t'\t,\n'\t642000\t'\t,\n'\t643000\t'\t,\n'\t644000\t'\t,\n'\t645000\t'\t,\n'\t646000\t'\t,\n'\t647000\t'\t,\n'\t648000\t'\t,\n'\t649000\t'\t,\n'\t650000\t'\t,\n'\t651000\t'\t,\n'\t652000\t'\t,\n'\t653000\t'\t,\n'\t654000\t'\t,\n'\t655000\t'\t,\n'\t656000\t'\t,\n'\t657000\t'\t,\n'\t658000\t'\t,\n'\t659000\t'\t,\n'\t660000\t'\t,\n'\t661000\t'\t,\n'\t662000\t'\t,\n'\t663000\t'\t,\n'\t664000\t'\t,\n'\t665000\t'\t,\n'\t666000\t'\t,\n'\t667000\t'\t,\n'\t668000\t'\t,\n'\t669000\t'\t,\n'\t670000\t'\t,\n'\t671000\t'\t,\n'\t672000\t'\t,\n'\t673000\t'\t,\n'\t674000\t'\t,\n'\t675000\t'\t,\n'\t676000\t'\t,\n'\t677000\t'\t,\n'\t678000\t'\t,\n'\t679000\t'\t,\n'\t680000\t'\t,\n'\t681000\t'\t,\n'\t682000\t'\t,\n'\t683000\t'\t,\n'\t684000\t'\t,\n'\t685000\t'\t,\n'\t686000\t'\t,\n'\t687000\t'\t,\n'\t688000\t'\t,\n'\t689000\t'\t,\n'\t690000\t'\t,\n'\t691000\t'\t,\n'\t692000\t'\t,\n'\t693000\t'\t,\n'\t694000\t'\t,\n'\t695000\t'\t,\n'\t696000\t'\t,\n'\t697000\t'\t,\n'\t698000\t'\t,\n'\t699000\t'\t,\n'\t700000\t'\t,\n'\t701000\t'\t,\n'\t702000\t'\t,\n'\t703000\t'\t,\n'\t704000\t'\t,\n'\t705000\t'\t,\n'\t706000\t'\t,\n'\t707000\t'\t,\n'\t708000\t'\t,\n'\t709000\t'\t,\n'\t710000\t'\t,\n'\t711000\t'\t,\n'\t712000\t'\t,\n'\t713000\t'\t,\n'\t714000\t'\t,\n'\t715000\t'\t,\n'\t716000\t'\t,\n'\t717000\t'\t,\n'\t718000\t'\t,\n'\t719000\t'\t,\n'\t720000\t'\t,\n'\t721000\t'\t,\n'\t722000\t'\t,\n'\t723000\t'\t,\n'\t724000\t'\t,\n'\t725000\t'\t,\n'\t726000\t'\t,\n'\t727000\t'\t,\n'\t728000\t'\t,\n'\t729000\t'\t,\n'\t730000\t'\t,\n'\t731000\t'\t,\n'\t732000\t'\t,\n'\t733000\t'\t,\n'\t734000\t'\t,\n'\t735000\t'\t,\n'\t736000\t'\t,\n'\t737000\t'\t,\n'\t738000\t'\t,\n'\t739000\t'\t,\n'\t740000\t'\t,\n'\t741000\t'\t,\n'\t742000\t'\t,\n'\t743000\t'\t,\n'\t744000\t'\t,\n'\t745000\t'\t,\n'\t746000\t'\t,\n'\t747000\t'\t,\n'\t748000\t'\t,\n'\t749000\t'\t,\n'\t750000\t'\t,\n'\t751000\t'\t,\n'\t752000\t'\t,\n'\t753000\t'\t,\n'\t754000\t'\t,\n'\t755000\t'\t,\n'\t756000\t'\t,\n'\t757000\t'\t,\n'\t758000\t'\t,\n'\t759000\t'\t,\n'\t760000\t'\t,\n'\t761000\t'\t,\n'\t762000\t'\t,\n'\t763000\t'\t,\n'\t764000\t'\t,\n'\t765000\t'\t,\n'\t766000\t'\t,\n'\t767000\t'\t,\n'\t768000\t'\t,\n'\t769000\t'\t,\n'\t770000\t'\t,\n'\t771000\t'\t,\n'\t772000\t'\t,\n'\t773000\t'\t,\n'\t774000\t'\t,\n'\t775000\t'\t,\n'\t776000\t'\t,\n'\t777000\t'\t,\n'\t778000\t'\t,\n'\t779000\t'\t,\n'\t780000\t'\t,\n'\t781000\t'\t,\n'\t782000\t'\t,\n'\t783000\t'\t,\n'\t784000\t'\t,\n'\t785000\t'\t,\n'\t786000\t'\t,\n'\t787000\t'\t,\n'\t788000\t'\t,\n'\t789000\t'\t,\n'\t790000\t'\t,\n'\t791000\t'\t,\n'\t792000\t'\t,\n'\t793000\t'\t,\n'\t794000\t'\t,\n'\t795000\t'\t,\n'\t796000\t'\t,\n'\t797000\t'\t,\n'\t798000\t'\t,\n'\t799000\t'\t,\n'\t800000\t'\t\n\n\n\n],\n\n    },\n    yAxis: {\n        title: {\n            text: 'Part au revenu'\n        },\nlabels:{format: '{value}%'},\n            \n                   \n    },\n     tooltip: {\n     headerFormat: 'Revenu: <b>{point.x} francs<\/b><br>',\n     valueSuffix: ' %'\n   \n   \n        },\n    plotOptions: {\n        line: {\n    \n\n            dataLabels: {\n                enabled: false\n            },\n            enableMouseTracking: true\n        },\n        series: {\nmarker: {\nenabled: false\n}\n}\n    },\n    series: [\n     { showInLegend: false,\n        name: '\u00c9conomie d\u2019imp\u00f4t relative par rapport au revenu',\n        data: [\n0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n0\t,\n0.1463\t,\n0.176\t,\n0.203\t,\n0.227652174\t,\n0.25025\t,\n0.154\t,\n0.148076923\t,\n0.142592593\t,\n0.1375\t,\n0.132758621\t,\n0.128333333\t,\n0.124193548\t,\n0.1203125\t,\n0.116666667\t,\n0.1155\t,\n0.115342857\t,\n0.115194444\t,\n0.115054054\t,\n0.114921053\t,\n0.112820513\t,\n0.11\t,\n0.107317073\t,\n0.104761905\t,\n0.102325581\t,\n0.136\t,\n0.172088889\t,\n0.206608696\t,\n0.239659574\t,\n0.271333333\t,\n0.269387755\t,\n0.264\t,\n0.258823529\t,\n0.253846154\t,\n0.249056604\t,\n0.244444444\t,\n0.24\t,\n0.235714286\t,\n0.232157895\t,\n0.233844828\t,\n0.235474576\t,\n0.23705\t,\n0.23857377\t,\n0.239516129\t,\n0.235714286\t,\n0.23203125\t,\n0.228461538\t,\n0.225\t,\n0.221641791\t,\n0.218382353\t,\n0.215217391\t,\n0.212142857\t,\n0.20915493\t,\n0.20625\t,\n0.203424658\t,\n0.200675676\t,\n0.22968\t,\n0.265736842\t,\n0.300857143\t,\n0.335076923\t,\n0.36843038\t,\n0.3729\t,\n0.376444444\t,\n0.379902439\t,\n0.383277108\t,\n0.386571429\t,\n0.388235294\t,\n0.38372093\t,\n0.379310345\t,\n0.375\t,\n0.370786517\t,\n0.366666667\t,\n0.362637363\t,\n0.358695652\t,\n0.35483871\t,\n0.35106383\t,\n0.347368421\t,\n0.34375\t,\n0.340206186\t,\n0.336734694\t,\n0.333333333\t,\n0.33\t,\n0.326732673\t,\n0.323529412\t,\n0.32038835\t,\n0.317307692\t,\n0.314285714\t,\n0.325849057\t,\n0.343364486\t,\n0.360555556\t,\n0.377431193\t,\n0.394\t,\n0.396396396\t,\n0.392857143\t,\n0.389380531\t,\n0.385964912\t,\n0.382608696\t,\n0.379310345\t,\n0.376068376\t,\n0.372881356\t,\n0.369747899\t,\n0.366666667\t,\n0.363636364\t,\n0.360655738\t,\n0.357723577\t,\n0.35483871\t,\n0.352\t,\n0.349206349\t,\n0.346456693\t,\n0.34375\t,\n0.341085271\t,\n0.338461538\t,\n0.335877863\t,\n0.333333333\t,\n0.330827068\t,\n0.328358209\t,\n0.325925926\t,\n0.323529412\t,\n0.332408759\t,\n0.345942029\t,\n0.359280576\t,\n0.372428571\t,\n0.385390071\t,\n0.387323944\t,\n0.384615385\t,\n0.381944444\t,\n0.379310345\t,\n0.376712329\t,\n0.37414966\t,\n0.371621622\t,\n0.369127517\t,\n0.366666667\t,\n0.364238411\t,\n0.361842105\t,\n0.359477124\t,\n0.357142857\t,\n0.35483871\t,\n0.352564103\t,\n0.350318471\t,\n0.348101266\t,\n0.34591195\t,\n0.34375\t,\n0.341614907\t,\n0.339506173\t,\n0.337423313\t,\n0.335365854\t,\n0.333333333\t,\n0.331325301\t,\n0.329341317\t,\n0.327380952\t,\n0.325443787\t,\n0.323529412\t,\n0.321637427\t,\n0.319767442\t,\n0.317919075\t,\n0.316091954\t,\n0.314285714\t,\n0.3125\t,\n0.310734463\t,\n0.312696629\t,\n0.323240223\t,\n0.333666667\t,\n0.343977901\t,\n0.354175824\t,\n0.360655738\t,\n0.358695652\t,\n0.356756757\t,\n0.35483871\t,\n0.352941176\t,\n0.35106383\t,\n0.349206349\t,\n0.347368421\t,\n0.345549738\t,\n0.34375\t,\n0.341968912\t,\n0.340206186\t,\n0.338461538\t,\n0.336734694\t,\n0.335025381\t,\n0.333333333\t,\n0.331658291\t,\n0.33\t,\n0.328358209\t,\n0.326732673\t,\n0.325123153\t,\n0.323529412\t,\n0.32195122\t,\n0.32038835\t,\n0.31884058\t,\n0.317307692\t,\n0.315789474\t,\n0.314285714\t,\n0.312796209\t,\n0.311320755\t,\n0.309859155\t,\n0.308411215\t,\n0.306976744\t,\n0.305555556\t,\n0.304147465\t,\n0.302752294\t,\n0.301369863\t,\n0.3\t,\n0.298642534\t,\n0.297297297\t,\n0.295964126\t,\n0.294642857\t,\n0.293333333\t,\n0.292035398\t,\n0.290748899\t,\n0.289473684\t,\n0.288209607\t,\n0.286956522\t,\n0.285714286\t,\n0.284482759\t,\n0.283261803\t,\n0.282051282\t,\n0.280851064\t,\n0.279661017\t,\n0.278481013\t,\n0.277310924\t,\n0.276150628\t,\n0.275\t,\n0.273858921\t,\n0.272727273\t,\n0.271604938\t,\n0.270491803\t,\n0.269387755\t,\n0.268292683\t,\n0.267206478\t,\n0.266129032\t,\n0.265060241\t,\n0.264\t,\n0.262948207\t,\n0.261904762\t,\n0.260869565\t,\n0.25984252\t,\n0.258823529\t,\n0.2578125\t,\n0.256809339\t,\n0.255813953\t,\n0.254826255\t,\n0.253846154\t,\n0.252873563\t,\n0.251908397\t,\n0.25095057\t,\n0.25\t,\n0.249056604\t,\n0.248120301\t,\n0.247191011\t,\n0.246268657\t,\n0.24535316\t,\n0.244444444\t,\n0.243542435\t,\n0.242647059\t,\n0.241758242\t,\n0.240875912\t,\n0.24\t,\n0.239130435\t,\n0.238267148\t,\n0.237410072\t,\n0.23655914\t,\n0.235714286\t,\n0.234875445\t,\n0.234042553\t,\n0.233215548\t,\n0.232394366\t,\n0.231578947\t,\n0.230769231\t,\n0.229965157\t,\n0.229166667\t,\n0.228373702\t,\n0.227586207\t,\n0.226804124\t,\n0.226027397\t,\n0.225255973\t,\n0.224489796\t,\n0.223728814\t,\n0.222972973\t,\n0.222222222\t,\n0.22147651\t,\n0.220735786\t,\n0.22\t,\n0.219269103\t,\n0.218543046\t,\n0.217821782\t,\n0.217105263\t,\n0.216393443\t,\n0.215686275\t,\n0.214983713\t,\n0.214285714\t,\n0.213592233\t,\n0.212903226\t,\n0.21221865\t,\n0.211538462\t,\n0.21086262\t,\n0.210191083\t,\n0.20952381\t,\n0.208860759\t,\n0.208201893\t,\n0.20754717\t,\n0.206896552\t,\n0.20625\t,\n0.205607477\t,\n0.204968944\t,\n0.204334365\t,\n0.203703704\t,\n0.203076923\t,\n0.202453988\t,\n0.201834862\t,\n0.201219512\t,\n0.200607903\t,\n0.2\t,\n0.19939577\t,\n0.198795181\t,\n0.198198198\t,\n0.19760479\t,\n0.197014925\t,\n0.196428571\t,\n0.195845697\t,\n0.195266272\t,\n0.194690265\t,\n0.194117647\t,\n0.193548387\t,\n0.192982456\t,\n0.192419825\t,\n0.191860465\t,\n0.191304348\t,\n0.190751445\t,\n0.190201729\t,\n0.189655172\t,\n0.189111748\t,\n0.188571429\t,\n0.188034188\t,\n0.1875\t,\n0.186968839\t,\n0.186440678\t,\n0.185915493\t,\n0.185393258\t,\n0.18487395\t,\n0.184357542\t,\n0.183844011\t,\n0.183333333\t,\n0.182825485\t,\n0.182320442\t,\n0.181818182\t,\n0.181318681\t,\n0.180821918\t,\n0.180327869\t,\n0.179836512\t,\n0.179347826\t,\n0.178861789\t,\n0.178378378\t,\n0.177897574\t,\n0.177419355\t,\n0.1769437\t,\n0.176470588\t,\n0.176\t,\n0.175531915\t,\n0.175066313\t,\n0.174603175\t,\n0.17414248\t,\n0.173684211\t,\n0.173228346\t,\n0.172774869\t,\n0.17232376\t,\n0.171875\t,\n0.171428571\t,\n0.170984456\t,\n0.170542636\t,\n0.170103093\t,\n0.16966581\t,\n0.169230769\t,\n0.168797954\t,\n0.168367347\t,\n0.167938931\t,\n0.16751269\t,\n0.167088608\t,\n0.166666667\t,\n0.166246851\t,\n0.165829146\t,\n0.165413534\t,\n0.165\t,\n0.164588529\t,\n0.164179104\t,\n0.163771712\t,\n0.163366337\t,\n0.162962963\t,\n0.162561576\t,\n0.162162162\t,\n0.161764706\t,\n0.161369193\t,\n0.16097561\t,\n0.160583942\t,\n0.160194175\t,\n0.159806295\t,\n0.15942029\t,\n0.159036145\t,\n0.158653846\t,\n0.158273381\t,\n0.157894737\t,\n0.1575179\t,\n0.157142857\t,\n0.156769596\t,\n0.156398104\t,\n0.156028369\t,\n0.155660377\t,\n0.155294118\t,\n0.154929577\t,\n0.154566745\t,\n0.154205607\t,\n0.153846154\t,\n0.153488372\t,\n0.153132251\t,\n0.152777778\t,\n0.152424942\t,\n0.152073733\t,\n0.151724138\t,\n0.151376147\t,\n0.151029748\t,\n0.150684932\t,\n0.150341686\t,\n0.15\t,\n0.149659864\t,\n0.149321267\t,\n0.148984199\t,\n0.148648649\t,\n0.148314607\t,\n0.147982063\t,\n0.147651007\t,\n0.147321429\t,\n0.146993318\t,\n0.146666667\t,\n0.146341463\t,\n0.146017699\t,\n0.145695364\t,\n0.145374449\t,\n0.145054945\t,\n0.144736842\t,\n0.144420131\t,\n0.144104803\t,\n0.14379085\t,\n0.143478261\t,\n0.143167028\t,\n0.142857143\t,\n0.142548596\t,\n0.142241379\t,\n0.141935484\t,\n0.141630901\t,\n0.141327623\t,\n0.141025641\t,\n0.140724947\t,\n0.140425532\t,\n0.140127389\t,\n0.139830508\t,\n0.139534884\t,\n0.139240506\t,\n0.138947368\t,\n0.138655462\t,\n0.13836478\t,\n0.138075314\t,\n0.137787056\t,\n0.1375\t,\n0.137214137\t,\n0.136929461\t,\n0.136645963\t,\n0.136363636\t,\n0.136082474\t,\n0.135802469\t,\n0.135523614\t,\n0.135245902\t,\n0.134969325\t,\n0.134693878\t,\n0.134419552\t,\n0.134146341\t,\n0.133874239\t,\n0.133603239\t,\n0.133333333\t,\n0.133064516\t,\n0.132796781\t,\n0.13253012\t,\n0.132264529\t,\n0.132\t,\n0.131736527\t,\n0.131474104\t,\n0.131212724\t,\n0.130952381\t,\n0.130693069\t,\n0.130434783\t,\n0.130177515\t,\n0.12992126\t,\n0.129666012\t,\n0.129411765\t,\n0.129158513\t,\n0.12890625\t,\n0.128654971\t,\n0.128404669\t,\n0.12815534\t,\n0.127906977\t,\n0.127659574\t,\n0.127413127\t,\n0.12716763\t,\n0.126923077\t,\n0.126679463\t,\n0.126436782\t,\n0.126195029\t,\n0.125954198\t,\n0.125714286\t,\n0.125475285\t,\n0.125237192\t,\n0.125\t,\n0.124763705\t,\n0.124528302\t,\n0.124293785\t,\n0.12406015\t,\n0.123827392\t,\n0.123595506\t,\n0.123364486\t,\n0.123134328\t,\n0.122905028\t,\n0.12267658\t,\n0.12244898\t,\n0.122222222\t,\n0.121996303\t,\n0.121771218\t,\n0.121546961\t,\n0.121323529\t,\n0.121100917\t,\n0.120879121\t,\n0.120658135\t,\n0.120437956\t,\n0.120218579\t,\n0.12\t,\n0.119782214\t,\n0.119565217\t,\n0.119349005\t,\n0.119133574\t,\n0.118918919\t,\n0.118705036\t,\n0.118491921\t,\n0.11827957\t,\n0.118067979\t,\n0.117857143\t,\n0.117647059\t,\n0.117437722\t,\n0.11722913\t,\n0.117021277\t,\n0.116814159\t,\n0.116607774\t,\n0.116402116\t,\n0.116197183\t,\n0.11599297\t,\n0.115789474\t,\n0.11558669\t,\n0.115384615\t,\n0.115183246\t,\n0.114982578\t,\n0.114782609\t,\n0.114583333\t,\n0.114384749\t,\n0.114186851\t,\n0.113989637\t,\n0.113793103\t,\n0.113597246\t,\n0.113402062\t,\n0.113207547\t,\n0.113013699\t,\n0.112820513\t,\n0.112627986\t,\n0.112436116\t,\n0.112244898\t,\n0.112054329\t,\n0.111864407\t,\n0.111675127\t,\n0.111486486\t,\n0.111298482\t,\n0.111111111\t,\n0.11092437\t,\n0.110738255\t,\n0.110552764\t,\n0.110367893\t,\n0.110183639\t,\n0.11\t,\n0.109816972\t,\n0.109634551\t,\n0.109452736\t,\n0.109271523\t,\n0.109090909\t,\n0.108910891\t,\n0.108731466\t,\n0.108552632\t,\n0.108374384\t,\n0.108196721\t,\n0.10801964\t,\n0.107843137\t,\n0.10766721\t,\n0.107491857\t,\n0.107317073\t,\n0.107142857\t,\n0.106969206\t,\n0.106796117\t,\n0.106623586\t,\n0.106451613\t,\n0.106280193\t,\n0.106109325\t,\n0.105939005\t,\n0.105769231\t,\n0.1056\t,\n0.10543131\t,\n0.105263158\t,\n0.105095541\t,\n0.104928458\t,\n0.104761905\t,\n0.10459588\t,\n0.10443038\t,\n0.104265403\t,\n0.104100946\t,\n0.103937008\t,\n0.103773585\t,\n0.103610675\t,\n0.103448276\t,\n0.103286385\t,\n0.103125\t,\n0.102964119\t,\n0.102803738\t,\n0.102643857\t,\n0.102484472\t,\n0.102325581\t,\n0.102167183\t,\n0.102009274\t,\n0.101851852\t,\n0.101694915\t,\n0.101538462\t,\n0.101382488\t,\n0.101226994\t,\n0.101071975\t,\n0.100917431\t,\n0.100763359\t,\n0.100609756\t,\n0.100456621\t,\n0.100303951\t,\n0.100151745\t,\n0.1\t,\n0.099848714\t,\n0.099697885\t,\n0.099547511\t,\n0.09939759\t,\n0.09924812\t,\n0.099099099\t,\n0.098950525\t,\n0.098802395\t,\n0.098654709\t,\n0.098507463\t,\n0.098360656\t,\n0.098214286\t,\n0.098068351\t,\n0.097922849\t,\n0.097777778\t,\n0.097633136\t,\n0.097488922\t,\n0.097345133\t,\n0.097201767\t,\n0.097058824\t,\n0.0969163\t,\n0.096774194\t,\n0.096632504\t,\n0.096491228\t,\n0.096350365\t,\n0.096209913\t,\n0.096069869\t,\n0.095930233\t,\n0.095791001\t,\n0.095652174\t,\n0.095513748\t,\n0.095375723\t,\n0.095238095\t,\n0.095100865\t,\n0.094964029\t,\n0.094827586\t,\n0.094691535\t,\n0.094555874\t,\n0.094420601\t,\n0.094285714\t,\n0.094151213\t,\n0.094017094\t,\n0.093883357\t,\n0.09375\t,\n0.093617021\t,\n0.093484419\t,\n0.093352192\t,\n0.093220339\t,\n0.093088858\t,\n0.092957746\t,\n0.092827004\t,\n0.092696629\t,\n0.09256662\t,\n0.092436975\t,\n0.092307692\t,\n0.092178771\t,\n0.092050209\t,\n0.091922006\t,\n0.091794159\t,\n0.091666667\t,\n0.091539528\t,\n0.091412742\t,\n0.091286307\t,\n0.091160221\t,\n0.091034483\t,\n0.090909091\t,\n0.090784044\t,\n0.090659341\t,\n0.090534979\t,\n0.090410959\t,\n0.090287278\t,\n0.090163934\t,\n0.090040928\t,\n0.089918256\t,\n0.089795918\t,\n0.089673913\t,\n0.089552239\t,\n0.089430894\t,\n0.089309878\t,\n0.089189189\t,\n0.089068826\t,\n0.088948787\t,\n0.088829071\t,\n0.088709677\t,\n0.088590604\t,\n0.08847185\t,\n0.088353414\t,\n0.088235294\t,\n0.08811749\t,\n0.088\t,\n0.087882823\t,\n0.087765957\t,\n0.087649402\t,\n0.087533156\t,\n0.087417219\t,\n0.087301587\t,\n0.086951123\t,\n0.084593668\t,\n0.082242424\t,\n0.079897368\t,\n0.077558476\t,\n0.075459318\t,\n0.075360419\t,\n0.07526178\t,\n0.075163399\t,\n0.075065274\t,\n0.074967405\t,\n0.074869792\t,\n0.074772432\t,\n0.074675325\t,\n0.07457847\t,\n0.074481865\t,\n0.074385511\t,\n0.074289406\t,\n0.074193548\t,\n0.074097938\t,\n0.074002574\t,\n0.073907455\t,\n0.07381258\t,\n0.073717949\t,\n0.07362356\t,\n0.073529412\t,\n0.073435504\t,\n0.073341837\t,\n0.073248408\t,\n0.073155216\t,\n0.073062262\t,\n0.072969543\t,\n0.07287706\t,\n0.07278481\t,\n0.072692794\t,\n0.07260101\t,\n0.072509458\t,\n0.072418136\t,\n0.072327044\t,\n0.072236181\t,\n0.072145546\t,\n0.072055138\t,\n0.071964956\t,\n0.071875\t\n\n\n\n\n\n]\n       \n           },  \n          \n          \n           \n           \n           \n           ]\n});\n\n\n\n\n\n});\n\n<\/script>\n&#13;<br \/>\n&#13;<br \/>\n<span class=\"text__legend\">Remarque\u00a0: variation de la charge fiscale par rapport au revenu, apr\u00e8s introduction d\u2019une d\u00e9duction g\u00e9n\u00e9rale de 5000\u00a0francs. Le revenu inscrit en abscisse correspond au revenu net de la statistique de l\u2019imp\u00f4t f\u00e9d\u00e9ral direct.<\/span>&#13;<br \/>\n&#13;<br \/>\n<span class=\"text__quelle--ground\">Source\u00a0: calculs de l\u2019auteur sur la base du droit en vigueur en\u00a02021 \/ La Vie \u00e9conomique<\/span>&#13;<br \/>\n&#13;<br \/>\nL\u2019importance d\u2019une variation (calcul\u00e9e en francs) de la charge fiscale s\u2019estompant avec l\u2019augmentation du revenu, l\u2019<em>illustration\u00a02<\/em> pr\u00e9sente ladite variation en fonction du revenu. Elle montre ainsi l\u2019impact combin\u00e9 des deux effets. Pour les bas revenus, l\u2019\u00e9conomie d\u2019imp\u00f4t (exprim\u00e9e en valeur relative) est faible en raison des taux marginaux d\u2019imposition (tr\u00e8s) bas. L\u2019all\u00e8gement fiscal augmente ensuite avec le revenu, car l\u2019impact de la hausse rapide des taux d\u2019imposition marginaux est sup\u00e9rieur \u00e0 celui de l\u2019augmentation de revenu.&#13;<br \/>\n&#13;<br \/>\nSi on la rapporte au revenu, l\u2019\u00e9conomie d\u2019imp\u00f4t est maximale pour les revenus compris entre 84\u00a0000\u00a0et 145\u00a0000\u00a0francs. Ensuite, sa valeur relative ne cesse de reculer, car l\u2019all\u00e8gement fiscal \u2013\u00a0dont la valeur en francs reste fixe\u00a0\u2013 p\u00e8se toujours moins dans la balance au fur et \u00e0 mesure que le revenu augmente.&#13;<br \/>\n&#13;<br \/>\nSi l\u2019on tient compte du revenu, c\u2019est donc la classe moyenne sup\u00e9rieure qui profite le plus d\u2019une d\u00e9duction fiscale g\u00e9n\u00e9rale. Les revenus bas \u00e0 moyens en profitent peu, voire pas du tout en raison de leurs faibles taux d\u2019imposition marginaux. Il en va de m\u00eame pour les tr\u00e8s hauts revenus, pour lesquels l\u2019all\u00e8gement fiscal est insignifiant en termes relatifs.&#13;<\/p>\n<h2>Une r\u00e9partition globalement plus in\u00e9gale<\/h2>\n<p>&#13;<br \/>\nQuel est l\u2019impact d\u2019une d\u00e9duction fiscale sur la r\u00e9partition des revenus disponibles, c\u2019est-\u00e0-dire les revenus apr\u00e8s d\u00e9duction de l\u2019IFD<a href=\"#footnote_4\" id=\"footnote-anchor_4\" class=\"inline-footnote__anchor\">[4]<\/a>\u00a0? Pour le savoir, l\u2019effet redistributif d\u2019une d\u00e9duction de 5000\u00a0francs accord\u00e9e \u00e0 tous les contribuables a \u00e9t\u00e9 analys\u00e9 sur la base de la statistique de l\u2019IFD, qui englobe l\u2019ensemble des contribuables suisses<a href=\"#footnote_5\" id=\"footnote-anchor_5\" class=\"inline-footnote__anchor\">[5]<\/a>. Si l\u2019on tient compte du revenu, nous avons vu que la d\u00e9duction fiscale profite aussi peu aux bas qu\u2019aux tr\u00e8s hauts revenus. A priori, on ne peut donc pas savoir s\u2019il en r\u00e9sulte globalement une r\u00e9partition plus \u00e9gale ou plus in\u00e9gale.&#13;<br \/>\n&#13;<br \/>\nL\u2019analyse de la r\u00e9partition des revenus avant et apr\u00e8s l\u2019introduction d\u2019une d\u00e9duction fiscale de 5000\u00a0francs montre que la part du 1\u00a0% sup\u00e9rieur au revenu total disponible diminue quelque peu. Pourquoi\u00a0? Parce que l\u2019all\u00e8gement fiscal que cela repr\u00e9sente est relativement n\u00e9gligeable pour les plus hauts revenus.&#13;<br \/>\n&#13;<br \/>\nSi l\u2019on fait abstraction de ces derniers, c\u2019est toutefois le premier des deux effets mentionn\u00e9s pr\u00e9c\u00e9demment qui prime dans l\u2019IFD progressif. Autrement dit\u00a0: plus le revenu est \u00e9lev\u00e9, plus l\u2019all\u00e8gement fiscal exprim\u00e9 en francs augmente sous l\u2019effet d\u2019un taux marginal d\u2019imposition sup\u00e9rieur. Ce r\u00e9sultat est notamment corrobor\u00e9 par le coefficient de Gini. Cet indicateur, souvent utilis\u00e9 pour mesurer l\u2019in\u00e9galit\u00e9 de la r\u00e9partition d\u2019une variable pour une population donn\u00e9e, augmente l\u00e9g\u00e8rement avec l\u2019introduction de la d\u00e9duction fiscale.&#13;<br \/>\n&#13;<br \/>\nEn r\u00e9sum\u00e9, les d\u00e9ductions fiscales ont un impact positif notable pour les contribuables concern\u00e9s, pour un co\u00fbt quasiment imperceptible. C\u2019est certainement la raison pour laquelle elles sont pl\u00e9biscit\u00e9es par les acteurs politiques et font fr\u00e9quemment l\u2019objet d\u2019interventions parlementaires. Il est donc d\u2019autant plus important de se pencher sur le r\u00f4le fiscal de ces d\u00e9ductions et leurs effets en mati\u00e8re de r\u00e9partition. Les qualifier de cadeau pour les riches ne refl\u00e8te qu\u2019une partie de la r\u00e9alit\u00e9. Si les d\u00e9ductions fiscales renforcent les in\u00e9galit\u00e9s au niveau des revenus disponibles avec un bar\u00e8me fiscal (tr\u00e8s) progressif, elles peuvent aussi les r\u00e9duire dans le cas d\u2019un imp\u00f4t proportionnel, notamment d\u2019un imp\u00f4t lib\u00e9ratoire.<\/p>\n<ol class=\"footnote\"><li id=\"footnote_1\" class=\"footnote--item\">Cet article est un r\u00e9sum\u00e9 de Staubli (2020\/2021).&nbsp;<a href=\"#footnote-anchor_1\" class=\"inline-footnote__anchor hidden-print\">[<span class=\"icon-arrow-up\"><\/span>]<\/a><\/li><li id=\"footnote_2\" class=\"footnote--item\">Milic et al. (2020).&nbsp;<a href=\"#footnote-anchor_2\" class=\"inline-footnote__anchor hidden-print\">[<span class=\"icon-arrow-up\"><\/span>]<\/a><\/li><li id=\"footnote_3\" class=\"footnote--item\">Staubli (2020\/2021).&nbsp;<a href=\"#footnote-anchor_3\" class=\"inline-footnote__anchor hidden-print\">[<span class=\"icon-arrow-up\"><\/span>]<\/a><\/li><li id=\"footnote_4\" class=\"footnote--item\">L\u2019imp\u00f4t cantonal sur le revenu ne varie pas. Il n\u2019a donc pas \u00e9t\u00e9 pris en compte ici.&nbsp;<a href=\"#footnote-anchor_4\" class=\"inline-footnote__anchor hidden-print\">[<span class=\"icon-arrow-up\"><\/span>]<\/a><\/li><li id=\"footnote_5\" class=\"footnote--item\">Une d\u00e9duction fiscale de 10\u00a0000\u00a0francs a \u00e9t\u00e9 appliqu\u00e9e pour les couples mari\u00e9s dans le cadre de l\u2019analyse.&nbsp;<a href=\"#footnote-anchor_5\" class=\"inline-footnote__anchor hidden-print\">[<span class=\"icon-arrow-up\"><\/span>]<\/a><\/li><\/ol>","protected":false},"excerpt":{"rendered":"<p>Que pensez-vous de l\u2019id\u00e9e d\u2019accorder \u00e0 chaque contribuable une d\u00e9duction fiscale de 5000\u00a0francs, c\u2019est-\u00e0-dire de r\u00e9duire syst\u00e9matiquement le revenu imposable de 5000\u00a0francs\u00a0? Tout est question de point de vue. En septembre\u00a02020, un projet de loi pr\u00e9voyant notamment d\u2019augmenter la d\u00e9duction pour enfant dans l\u2019imp\u00f4t f\u00e9d\u00e9ral direct (IFD) de 6500\u00a0\u00e0 10\u00a0000\u00a0francs a \u00e9t\u00e9 rejet\u00e9 \u00e0 63\u00a0% [&hellip;]<\/p>","protected":false},"author":4718,"featured_media":98493,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"ep_exclude_from_search":false,"footnotes":""},"post__type":[83],"post_opinion":[],"post_serie":[],"post_content_category":[229],"post_content_subject":[],"acf":{"seco_author":4718,"seco_co_author":null,"author_override":"","seco_author_post_ocupation_year":"","seco_author_post_occupation_de":"Dr. rer. oec., \u00d6konom, Abteilung Volkswirtschaft und Steuerstatistik, Eidgen\u00f6ssische Steuerverwaltung (ESTV), Bern","seco_author_post_occupation_fr":"\u00c9conomiste, division \u00c9conomie et statistique fiscale, Administration f\u00e9d\u00e9rale des contributions (AFC), Berne","seco_co_authors_post_ocupation":null,"short_title":"D\u00e9ductions fiscales : un cadeau fait aux riches ?","post_lead":"Les d\u00e9ductions fiscales ne sont pas un instrument de redistribution des richesses. Elles ont pourtant un effet redistributif, qui d\u00e9pend de deux effets antagonistes. La progression du bar\u00e8me fiscal fait la diff\u00e9rence.","post_hero_image_description":"Qui profite le plus d\u2019une d\u00e9duction fiscale de 5000 francs ? Des spectateurs au tournoi de golf de Crans-Montana (VS).","post_hero_image_description_copyright_de":"Keystone","post_hero_image_description_copyright_fr":"Keystone","post_references_literature":"<ul>&#13;\n \t<li>Milic T., Feller A. et K\u00fcbler D. (2020). <em>Enqu\u00eate Voto relative \u00e0 la votation populaire f\u00e9d\u00e9rale du 27\u00a0septembre 2000<\/em>. ZDA, Fors\u00a0: Aarau\/Lausanne\/Lucerne.<\/li>&#13;\n \t<li>Staubli D. (2020\/2021). \u00ab\u00a0Die Rolle von Steuerabz\u00fcgen: eine steuersystematische Einordnung und Analyse ihrer Verteilungswirkung \u00bb. <em>Archives de droit fiscal suisse<\/em>, 89.<\/li>&#13;\n<\/ul>","post_kasten":null,"post_notes_for_print":"","first_teaser_header_de":"","first_teaser_header_fr":"","first_teaser_text_de":"","first_teaser_text_fr":"","second_teaser_header_de":"","second_teaser_header_fr":"","second_teaser_text_de":"","second_teaser_text_fr":"","kseason_de":"","kseason_fr":"","post_in_pdf":129520,"main_focus":null,"serie_email":null,"frontpage_slider_bild":129524,"artikel_bild-slider":null,"legacy_id":"104810","post_abstract":"Les d\u00e9ductions fiscales sont souvent qualifi\u00e9es de \u00ab\u00a0cadeau fait aux riches\u00a0\u00bb. C\u2019est un peu rapide\u00a0: d\u2019une part, leur r\u00f4le premier n\u2019est pas redistributif\u00a0; d\u2019autre part, leur impact sur la r\u00e9partition des revenus n\u2019est a priori pas si clair. Car dans un syst\u00e8me fiscal progressif, deux effets contraires entrent en action\u00a0: premi\u00e8rement, plus le revenu est \u00e9lev\u00e9, plus l\u2019\u00e9conomie d\u2019imp\u00f4t li\u00e9e \u00e0 une d\u00e9duction est importante en chiffres absolus\u00a0; deuxi\u00e8mement, plus le revenu augmente, moins un all\u00e8gement fiscal p\u00e8se dans la balance. Plus le bar\u00e8me fiscal est progressif, plus le premier effet gagne en importance. L\u2019analyse de l\u2019effet redistributif d\u2019une d\u00e9duction fiscale de 5000\u00a0francs accord\u00e9e \u00e0 tous les contribuables montre que le premier effet l\u2019emporte dans l\u2019imp\u00f4t f\u00e9d\u00e9ral direct. Globalement, une telle d\u00e9duction renforce donc l\u00e9g\u00e8rement l\u2019in\u00e9galit\u00e9 de la r\u00e9partition des revenus disponibles. Mais par rapport au revenu, elle profite surtout \u00e0 la classe moyenne sup\u00e9rieure.","magazine_issue":"20210809","seco_author_reccomended_post":null,"redaktoren":[4127,0],"korrektor":4139,"planned_publication_date":"20210802","original_files":null,"external_release_for_author":"20210725","external_release_for_author_time":"23:00:00","link_for_external_authors":"https:\/\/dievolkswirtschaft.ch\/exedit\/60c7673df1ab0"},"_links":{"self":[{"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/posts\/129517"}],"collection":[{"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/users\/4718"}],"replies":[{"embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/comments?post=129517"}],"version-history":[{"count":1,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/posts\/129517\/revisions"}],"predecessor-version":[{"id":187407,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/posts\/129517\/revisions\/187407"}],"acf:user":[{"embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/users\/4139"},{"embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/users\/0"},{"embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/users\/4127"},{"embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/users\/4718"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/media\/98493"}],"wp:attachment":[{"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/media?parent=129517"}],"wp:term":[{"taxonomy":"post__type","embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/post__type?post=129517"},{"taxonomy":"post_opinion","embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/post_opinion?post=129517"},{"taxonomy":"post_serie","embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/post_serie?post=129517"},{"taxonomy":"post_content_category","embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/post_content_category?post=129517"},{"taxonomy":"post_content_subject","embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/post_content_subject?post=129517"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}