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Les choix technologiques et l’impôt négatif

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  • Samir Amine

    ()

  • Pedro Lages Dos Santos

Abstract

In this article, we stress the effect of a Negative Income Tax (NIT) scheme on the firms’ behaviour as regards their technological choices. Within the framework of a matching model with differentiation of the agents, we show that a NIT reduces inequalities and rises employment making agents less selective. Moreover, the repercussions of such a policy as regards technological choices are generally underestimated. We show that the introduction of a NIT can encourage the firms to invest in skill substitutability. In other words, they can be brought to lead a “despecialisation” of the jobs offered to the workers which is prejudicial to the productivity, in particular in the long run. Dans ce rapport, nous nous intéressons aux implications d’une politique sociale telle que la mise en place d’un impôt négatif sur le comportement des entreprises en matière de choix technologiques. Pour cela, nous utilisons un modèle d’appariement avec spécialisation des emplois endogènes. Nous montrons que, dans un tel cadre d’analyse, l’introduction d’un système de crédit d’impôt réduit les inégalités et augmente l’emploi mais aux dépens de la productivité du fait d’une moindre sélectivité des agents; ce dernier effet étant alors accompagné par une diminution de la spécialisation des emplois. Il apparaît donc qu’une politique de l’emploi peut conduire à une modification du comportement d’embauche des entreprises favorable à la lutte contre le chômage mais également à une réaction en termes de choix technologiques préjudiciable à la productivité à long terme.

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Bibliographic Info

Paper provided by CIRANO in its series CIRANO Working Papers with number 2011s-01.

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Date of creation: 01 Jan 2011
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Handle: RePEc:cir:cirwor:2011s-01

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Keywords: Matching; negative income tax; technological choices. ; Appariement; impôt négatif et choix technologiques.;

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