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Etude sur les politiques d'exemptions fiscales et sociales pour les services à la personne

Author

Listed:
  • Clément Carbonnier

    (THEMA - Théorie économique, modélisation et applications - UCP - Université de Cergy Pontoise - Université Paris-Seine - CNRS - Centre National de la Recherche Scientifique, Centre de recherche de la Banque de France - Banque de France, UCP - Université de Cergy Pontoise - Université Paris-Seine, LIEPP - Laboratoire interdisciplinaire d'évaluation des politiques publiques (Sciences Po) - Sciences Po - Sciences Po)

  • Nathalie Morel

    (CEE - Centre d'études européennes et de politique comparée (Sciences Po, CNRS) - Sciences Po - Sciences Po - CNRS - Centre National de la Recherche Scientifique, LIEPP - Laboratoire interdisciplinaire d'évaluation des politiques publiques (Sciences Po) - Sciences Po - Sciences Po)

Abstract

This Policy Brief provides an evaluation of the socio-fiscal schemes that have been put in place in France since the early 1990s to support the household services sector. These schemes aim to respond both to social needs (old-age dependency, childcare) and to employment concerns. These policies, however, fail on both accounts: the number of jobs created that can be attributed to the tax credit is low, for a public cost per full-time equivalent job very much higher than what would be the cost of financing these new jobs through direct budgetary spending. These policies are also characterized by a highly anti-redistributive profile: 43,5% of the total fiscal expense accrues to households in the upper income decile, while households in the bottom half of the income distribution receive only 6,6% of the total fiscal expense. This reinforces inequalities in access to services responding to social needs.

Suggested Citation

  • Clément Carbonnier & Nathalie Morel, 2018. "Etude sur les politiques d'exemptions fiscales et sociales pour les services à la personne," Post-Print hal-02184072, HAL.
    • Handle: RePEc:hal:journl:hal-02184072
    DOI: 10.25647/liepp.pb.38
    Note: View the original document on HAL open archive server: https://sciencespo.hal.science/hal-02184072
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