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Financement d'une baisse de cotisations sociales employeurs sur le travail peu qualifié. $e_Une étude à l'aide du modèle d'équilibre général calculable Julien 4

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  • Laffargue, Jean-Pierre

Abstract

Cet article examine comment une baisse de cotisations sociales employeurs sur le travail non qualifié peut être financée par des hausses d'autres taxes ou para-taxes, et quelles sont les conséquences pour l'économie. Quel que soit son mode de financement l'allègement des cotisations sociales employeurs sur les bas salaires a des effets favorables sur l'emploi. Deux financements sont très bons pour l'emploi et l'activité, mais mauvais pour les salaires réels nets de taxes: la hausse des cotisations sociales employeurs sur les qualifiés et plus encore la hausse de la CSG. Une augmentation de l'imposition de la FBCF productive est meilleure pour les salaires, moins bonne pour l'activité et a un effet voisin sur l'emploi. La cotisation à la valeur ajoutée et la TVA donnent des résultats légèrement inférieurs.

Suggested Citation

  • Laffargue, Jean-Pierre, 1999. "Financement d'une baisse de cotisations sociales employeurs sur le travail peu qualifié. $e_Une étude à l'aide du modèle d'équilibre général calculable Julien 4," CEPREMAP Working Papers (Couverture Orange) 9913, CEPREMAP.
    • Handle: RePEc:cpm:cepmap:9913
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    File URL: http://www.cepremap.fr/depot/couv_orange/co9913.pdf
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    References listed on IDEAS

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    More about this item

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • J68 - Labor and Demographic Economics - - Mobility, Unemployment, Vacancies, and Immigrant Workers - - - Public Policy

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