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La TVA sociale peut-elle relancer l'économie ?

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  • Clément Carbonnier

    (THEMA - Théorie économique, modélisation et applications - UCP - Université de Cergy Pontoise - Université Paris-Seine - CNRS - Centre National de la Recherche Scientifique)

Abstract

Social VAT denotes a decrease in social insurance contributions funded by an increase of VAT. Its social gains depend first on the substitutability of capital and labor as inputs. Taxing labor less and capital more induces a decrease in the relative price of labor and the substitution of capital by labor in the production process. However, this substitutability is difficult to estimate and estimations in the economic literature vary widely. Secondly, social VAT would allow a decrease in social contributions for firms producing in France and increase the VAT for firms selling in France. In sum, the reform is equivalent to a small competitive devaluation. It is an advantage for local firms, but a weak one and in a heterogeneous manner. The redistributive impact due to price increases of imported goods is difficult to estimate because it depends on the actual consumption of each individual.

Suggested Citation

  • Clément Carbonnier, 2012. "La TVA sociale peut-elle relancer l'économie ?," Post-Print hal-01024529, HAL.
    • Handle: RePEc:hal:journl:hal-01024529
    DOI: 10.25647/liepp.pb.01
    Note: View the original document on HAL open archive server: https://sciencespo.hal.science/hal-01024529
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    Keywords

    TVA;

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