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Baisser les charges sociales, jusqu'où et comment ?

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  • Pierre Cahuc

Abstract

[fre] Cet article analyse les conséquences des exonérations de cotisations sociales sur les bas salaires en France. L'utilisation d'une maquette du marché du travail français permet d'examiner les conséquences d'extensions du dispositif actuel. On montre qu'un reprofilage des cotisations, avec un abaissement significatif des taux de cotisations ciblé sur les bas salaires, permettrait d'améliorer à la fois l'efficacité économique et l'équité, en favorisant l'emploi des travailleurs les moins qualifiés, sans détériorer les perspectives de gains des travailleurs plus qualifiés. Plus concrètement, cet article suggère qu'il est souhaitable de réduire les cotisations patronales de 30 points de pourcentage supplémentaires au niveau du Smic. En outre, il est suggéré qu'une telle mesure, ciblée sur une fenêtre étroite de salaires, peut être entièrement financée par un reprofilage des cotisations sociales sans réduire le pou- voir d'achat des moyens et hauts salaires. [eng] This paper analyzes the consequences of reductions in social contributions on low wages in France. A model of the French labor market allows us to study the consequences of a spreading of the system currently in place, that lowers employers' social contributions on low wages. It is shown that a significant reduction in social contributions targeted on low wages, financed by taxes on the wages of skilled workers, is likely to improve both economic efficiency and equity by increasing the number of low skilled jobs without decreasing the expected gains of skilled workers. Namely, this paper suggests that it is desirable to decrease employers social contributions by 30 percentage points at the level of the minimum wage. Moreover, it is suggested that such a measure, targeted on a narrow interval of wages, can be entirely financed by an increase in taxes on the wages of skilled workers without reducing the net wages of skilled workers.

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File URL: http://dx.doi.org/10.3406/rfeco.2003.1465
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File URL: http://www.persee.fr/articleAsPDF/rfeco_0769-0479_2003_num_17_3_1465/rfeco_0769-0479_2003_num_17_3_1465.pdf?mode=light
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Bibliographic Info

Article provided by Programme National Persée in its journal Revue française d'économie.

Volume (Year): 17 (2003)
Issue (Month): 3 ()
Pages: 3-54

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Handle: RePEc:prs:rfreco:rfeco_0769-0479_2003_num_17_3_1465

Note: DOI:10.3406/rfeco.2003.1465
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Web page: http://www.persee.fr/web/revues/home/prescript/revue/rfeco

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Cited by:
  1. Anna Batyra & Henri R. Sneessens, 2006. "Selective Reductions in Labour Taxation: Labour Market Adjustments and Macroeconomic Performance," 2006 Meeting Papers 142, Society for Economic Dynamics.
  2. Patrick Artus & Pierre Cahuc & André Zylberberg, 2007. "Réglementation du temps de travail, revenu et emploi," Post-Print halshs-00255820, HAL.
  3. Olivier, PIERARD, 2004. "Impact of Selective Reductions in Labor Taxation," Discussion Papers (IRES - Institut de Recherches Economiques et Sociales) 2004035, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
  4. Eric Heyer & Mathieu Plane, 2012. "Impact des allègements de cotisations patronales des bas salaires sur l'emploi. L'apport des modèles macroéconomiques," Sciences Po publications info:hdl:2441/eo6779thqgm, Sciences Po.

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