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Le financement par cotisations freine-t-il la redistribution ? Une analyse en comparaison internationale

Author

Listed:
  • Victor Amoureux

    (INSEE Paris - INSEE Paris)

  • Elvire Guillaud

    (CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique, LIEPP - Laboratoire interdisciplinaire d'évaluation des politiques publiques (Sciences Po) - Sciences Po - Sciences Po)

  • Michaël Zemmour

    (LIEPP - Laboratoire interdisciplinaire d'évaluation des politiques publiques (Sciences Po) - Sciences Po - Sciences Po, CLERSÉ - Centre Lillois d’Études et de Recherches Sociologiques et Économiques - UMR 8019 - Université de Lille - CNRS - Centre National de la Recherche Scientifique)

Abstract

Universal benefit schemes are often considered to be contradictory to funding through social contributions : because of earnings ceilings the latter is supposedly regressive in nature, and for this reason should finance only contributory benefits. Conversely, it would be consistent to fund universal benefit through progressive income tax. Using a database of comparative micro-data at the household level (LIS, 22 OECD countries), we question the view that social contribution are regressive. On the one hand, our analysis shows that social security contributions are generally redistributive : thus, a higher contribution rate do not lead to a lower redistribution. On the other hand, contributions are actually complementary to the income tax in reducing inequalities throughout income distribution. At the bottom of the income distribution, contributions compress inequalities through a marked progressivity — combining scale and base effects — and, when contributions become regressive (often at the upper end of the income distribution), the income tax takes over the compression of inequalities.

Suggested Citation

  • Victor Amoureux & Elvire Guillaud & Michaël Zemmour, 2018. "Le financement par cotisations freine-t-il la redistribution ? Une analyse en comparaison internationale," Post-Print hal-03243586, HAL.
  • Handle: RePEc:hal:journl:hal-03243586
    DOI: 10.3917/rfas.184.0075
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    Cited by:

    1. Paloma Péligry & Xavier Ragot, 2022. "Evolution of fiscal systems: Convergence or divergence?," SciencePo Working papers Main hal-03554224, HAL.
    2. Paloma Péligry & Xavier Ragot, 2022. "Evolution of fiscal systems: Convergence or divergence?," Working Papers hal-03554224, HAL.

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