IDEAS home Printed from https://ideas.repec.org/p/hal/spmain/hal-01019470.html
   My bibliography  Save this paper

Les mesures fiscales d'incitation au travail des personnes non qualifiées

Author

Listed:
  • Hélène Périvier

    (OFCE - Observatoire français des conjonctures économiques (Sciences Po) - Sciences Po - Sciences Po)

Abstract

Les taux de chômage élevés qui persistent dans plusieurs pays européens (annexe I, tableau 1) ont été analysés de nombreuses fois. Plusieurs explications ont été avancées : faible croissance en raison notamment de politiques économiques peu appropriées, effet des mutations technologiques, rigidités du marché du travail, manque d'incitation à la prise d'un emploi et donc insuffisance de l'offre de travail. Ce dernier point a fait l'objet de nombreux débats en France depuis le milieu des années 1990. Le système fiscalo-social modifie la distribution des revenus entre les ménages. Ainsi, une hausse des ressources d'activité d'un individu augmente les prélèvements qu'il supporte et réduit les prestations sociales dont il bénéficie. Les gains au travail sont réduits d'autant plus que le dispositif est généreux. Il est donc susceptible de réduire l'offre de travail. Ceci concerne surtout les personnes qui, étant donné leurs qualifications, ne peuvent obtenir qu'une faible rémunération sur le marché du travail. Cette population souffre d'un taux d'emploi et d'un taux d'activité nettement plus faible que celui des individus plus qualifiés (annexe I, tableau 3 et 4). Son taux de chômage est plus élevé que celui des personnes qualifiées quel que soit le pays considéré (...).

Suggested Citation

  • Hélène Périvier, 2003. "Les mesures fiscales d'incitation au travail des personnes non qualifiées," SciencePo Working papers Main hal-01019470, HAL.
    • Handle: RePEc:hal:spmain:hal-01019470
    DOI: 10.3917/reof.087.0281
    Note: View the original document on HAL open archive server: https://hal-sciencespo.archives-ouvertes.fr/hal-01019470
    as

    Download full text from publisher

    File URL: https://hal-sciencespo.archives-ouvertes.fr/hal-01019470/document
    Download Restriction: no
    File URL: https://libkey.io/10.3917/reof.087.0281?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Isabelle Joumard, 2003. "Tax systems in European Union countries," OECD Economic Studies, OECD Publishing, vol. 2002(1), pages 91-151.
    2. Gaël Dupont & Henri Sterdyniak & Jacques Le Cacheux & Vincent Touzé, 2000. "La réforme fiscale en France : bilan et perspectives," Revue de l'OFCE, Programme National Persée, vol. 75(1), pages 183-242.
    3. Pierre Cahuc, 2002. "A quoi sert la prime pour l'emploi ?," Revue Française d'Économie, Programme National Persée, vol. 16(3), pages 3-61.
    4. Andrea Bassanini & Jørn Henrik Rasmussen & Stefano Scarpetta, 1999. "The Economic Effects of Employment-Conditional Income Support Schemes for the Low-Paid: An Illustration from a CGE Model Applied to Four OECD Countries," OECD Economics Department Working Papers 224, OECD Publishing.
    5. Holly Sutherland & David Piachaud, 2000. "How Effective is the British Government's Attempt to Reduce Child Poverty?," Papers inwopa00/6, Innocenti Working Papers.
    6. repec:hal:wpspec:info:hdl:2441/2092 is not listed on IDEAS
    7. Sutherland H, 2000. "The British Governmentís Attempt to Reduce Child Poverty: a Budget 2000 Postscript," Microsimulation Unit Research Notes MU/RN/36, Microsimulation Unit at the Institute for Social and Economic Research.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. repec:hal:spmain:info:hdl:2441/3464 is not listed on IDEAS
    2. Hélène Périvier, 2003. "Les mesures d'incitation au travail des personnes peu qualifiées," SciencePo Working papers Main hal-00972680, HAL.
    3. Hélène Périvier, 2003. "Les mesures fiscales d'incitation au travail des personnes non qualifiées," Revue de l'OFCE, Presses de Sciences-Po, vol. 87(4), pages 281-336.
    4. Hélène Périvier, 2003. "Les mesures d'incitation au travail des personnes peu qualifiées," Working Papers hal-00972680, HAL.
    5. repec:spo:wpecon:info:hdl:2441/3861 is not listed on IDEAS
    6. repec:spo:wpecon:info:hdl:2441/3464 is not listed on IDEAS
    7. repec:hal:wpspec:info:hdl:2441/3861 is not listed on IDEAS
    8. repec:hal:wpspec:info:hdl:2441/3464 is not listed on IDEAS
    9. G. Carone & A. Salomäki, 2001. "Reforms in tax-benefit systems in order to increase emplyoment incentives in the EU," European Economy - Economic Papers 2008 - 2015 160, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    10. Henri Sterdyniak, 2003. "Les réformes fiscales en Europe, 1992-2002," Revue de l'OFCE, Presses de Sciences-Po, vol. 87(4), pages 337-407.
    11. repec:hal:spmain:info:hdl:2441/5283 is not listed on IDEAS
    12. Bargain, Olivier & Orsini, Kristian, 2006. "In-work policies in Europe: Killing two birds with one stone?," Labour Economics, Elsevier, vol. 13(6), pages 667-697, December.
    13. repec:spo:wpecon:info:hdl:2441/5283 is not listed on IDEAS
    14. repec:hal:spmain:info:hdl:2441/5l6uh8ogmqildh09h86b02c82 is not listed on IDEAS
    15. John Hills, 2000. "Taxation for the Enabling State," CASE Papers case41, Centre for Analysis of Social Exclusion, LSE.
    16. Marc Rapp & Bernhard Schwetzler, "undated". "Asset Prices in the Presence of a Tax Authority," German Working Papers in Law and Economics 2006-1-1167, Berkeley Electronic Press.
    17. Silvia Rocha-Akis, 2006. "Labour tax policies and strategic offshoring under unionised oligopoly," Department of Economics Working Papers wuwp099, Vienna University of Economics and Business, Department of Economics.
    18. Herwig Immervoll & Cathal O'Donoghue, 2009. "Towards a multi-purpose framework for tax-benefit microsimulation: lessons from EUROMOD," International Journal of Microsimulation, International Microsimulation Association, vol. 2(2), pages 43-54.
    19. Mike Brewer & Paul Gregg, 2001. "Eradicating child poverty in Britain: welfare reform and children since 1997," IFS Working Papers W01/08, Institute for Fiscal Studies.
    20. Davide Tondani, 2005. "Tax system and reforms in Europe: Spain," Public Economics 0511002, University Library of Munich, Germany.
    21. Eichhorst, Werner, 2007. "The Gradual Transformation of Continental European Labor Markets: France and Germany Compared," IZA Discussion Papers 2675, Institute of Labor Economics (IZA).
    22. Michaelis, Jochen & Birk, Angela, 2006. "Employment- and growth effects of tax reforms," Economic Modelling, Elsevier, vol. 23(6), pages 909-925, December.
    23. -, 2003. "Budget reform in OECD member countries: common trends," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34911, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    24. Gica-Gherghina, CULITA, 2013. "Analysis Of The Taxation Trend In The States Of The European Union," Management Strategies Journal, Constantin Brancoveanu University, vol. 21(3), pages 93-98.
    25. Guillaume Allègre, 2010. "L'expérimentation du revenu de solidarité active entre objectifs scientifiques et politiques," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(2), pages 59-90.
    26. Gradzewicz, Michal & Jędrzejowicz, Tomasz & Żółkiewski, Zbigniew, 2007. "The cost of fiscal tightening in Poland on the road to the Euro: does the labour market matter? (CGE model simulations)," MPRA Paper 28146, University Library of Munich, Germany.
    27. Elena G. F. Stancanelli & Henri Sterdyniak, 2004. "Un bilan des études sur la Prime pour l'emploi," Revue de l'OFCE, Presses de Sciences-Po, vol. 88(1), pages 17-41.
    28. World Bank, 2007. "Paraguay - Real Property Tax : Key to Fiscal Decentralization and Better Land Use, Volume 2. Technical Anneses," World Bank Publications - Reports 7714, The World Bank Group.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:spmain:hal-01019470. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Contact - Sciences Po Departement of Economics (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.