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Incidence des cotisations sociales dans une économie en croissance

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  • Patrick Jeanjean

Abstract

[fre] Considérant une économie où existe un système de cotisations sociales (ou d'imposition) proportionnelles au salaire d'activité — ce qui est peu différent de la situation française actuelle — cet article s'interroge sur les incidences économiques d'une modification des taux de cotisation : augmentation uniforme d'une part, modulation selon les secteurs d'activité d'autre part. De telles actions affectent la distribution des revenus donc épargne dégagée et accumulation du capital et leur incidence doit être analysée dans un contexte dynamique appuyant sur un modèle néoclassique de croissance plusieurs secteurs mais où un seul bien est produit cette étude généralise des travaux antérieurs de Feldstein Il est montré que lorsque le taux de cotisation est identique pour tous les secteurs et moins un seul secteur ne soit productif le poids de impôt est entière ment supporté par les salariés De fa on générale toute augmentation uniforme de ce taux provoque une diminution de bien-être social supérieure au surcroît de taxe collecté Par contre toute modification des taux qui recettes fiscales totales inchangées allège la charge du secteur le moins cap tal st que au détriment du secteur le plus capitalistique est bénéfique aux salariés Elle se traduit par un accroissement de bien-être social même si le plus souvent elle provoque une baisse du revenu national Revue économique XXVII 5) septembre 1977 pp 765-792 [eng] Payroll tax incidence in a growing multisector economy . . This article considers an economy where wages are taxed proportionnally, and studies the economic incidence of changes in fax rates : uniform increase on one side, and, on the other, changes differentiated between economic sectars. Such actions affect income distribution, hence saving and capital accumulation ; therefore must be analyzed within a dynamie framework.. Using a neoclassical multisector growth model, with only one produced good, this study generalizes Feldstein's prévious works.. It is shown that, when the tax rate is uniform, and unless one sector only is productive, labor bears the entire burden of the tax, in thé short run and in thé long term. Generally speaking, if this rate is changea, the incremental tax revenue is less than the net losses of labor and capital.. But labor benefits from any reform which, without changing total tax revenue, increases the tax rate in the more capital intensive sector and reduces it in the more labor intensive sector. Such an action increases social welfare although, most often, it implies a decrease ïn national income.

Suggested Citation

  • Patrick Jeanjean, 1977. "Incidence des cotisations sociales dans une économie en croissance," Revue Économique, Programme National Persée, vol. 28(5), pages 765-792.
  • Handle: RePEc:prs:reveco:reco_0035-2764_1977_num_28_5_408349
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    References listed on IDEAS

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    1. Martin Feldstein, 1974. "Incidence of a Capital Income Tax in a Growing Economy with Variable Savings Rates," Review of Economic Studies, Oxford University Press, vol. 41(4), pages 505-513.
    2. Feldstein, Martin, 1976. "On the theory of tax reform," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 77-104.
    3. Martin S. Feldstein, 1974. "Tax Incidence in a Growing Economy with Variable Factor Supply," The Quarterly Journal of Economics, Oxford University Press, vol. 88(4), pages 551-573.
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