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Réformer les exonérations de cotisations sociales sur les bas salaires
| Content Provider | Semantic Scholar |
|---|---|
| Author | Gafsi, Islem L'horty, Yannick Mihoubi, Ferhat |
| Copyright Year | 2005 |
| Abstract | [fre] Islem Gafsi Yannick L'Horty Ferhat Mihoubi Reformer les exonerations de cotisations sociales sur les bas salaires. En theorie, les exonerations de cotisations sociales sur les bas salaires sont potentiellement tres efficaces sur l'emploi. Les parametres structurels de l'economie francaise plaident effectivement pour ce type de mesure. En pratique, les effets des politiques telles qu'elles ont ete mises en œuvre en France se sont averes tres limites. Lors- qu est considere l'ensemble des enchainements macro-economiques, via l'activite, les prix, les salaires et les comptes sociaux, l'impact sur l'emploi parait retrospectivement modeste au regard de l'effort budgetaire consenti. Les multiples reamenagements de ces dispositifs, l'absence de garanties quant a leur perennite et les elargissements successifs de l'assiette n'ont probablement contribue ni a leur lisibilite ni a leur efficacite. Cela plaide pour une nouvelle reforme de ces dispositifs, pourvu qu'elle soit la derniere. [eng] Reforming Social Tax Cuts on Low Wages Theoretically, social tax cuts on low wages have strong effects on employment. Structural parameters of the French Economy are in favour of that kind of policy. But in fact, employ- ment effects of mechanisms that have been implemented in France, are very weak. When one take into account macroeconomic effects, through activity, prices, wages and fiscal balance, employment impact seems very low according to the budgetary cost of these policies. The fact is that too many reforms have been implemented since the last ten years, without any guaranty on their durability. Several enlargement of the tax basis did not improve legibility and efficiency of these policies. This pleads for another reform ; hope it will be the last. |
| Starting Page | 91 |
| Ending Page | 116 |
| Page Count | 26 |
| File Format | PDF HTM / HTML |
| Volume Number | 19 |
| Alternate Webpage(s) | http://gesd.free.fr/gafsi5.pdf |
| Alternate Webpage(s) | https://doi.org/10.3406/rfeco.2005.1554 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
