Abstract
Cet article propose des estimations du Cout Social Marginal des Fonds Publics (λ) en France sur la base d'un modele d'equilibre general. Pour des valeurs plausibles des elasticites, λ se situe entre 0.95 et 2.16 selon la reforme fiscale envisagee. D'un point de vue global, les estimations obtenues dans cet article conduisent a situer λ aux alentours de 1.2 en France, soit la valeur retenue par le Commissariat General du Plan en 1975 (sixieme Plan).
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