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Réactions sur le rapport relatif à l'élargissement de l'assiette des cotisations employeurs de la Sécurité sociale

Author

Listed:
  • Jean-Paul Fitoussi

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

  • Etienne Wasmer

    (ECON - Département d'économie (Sciences Po) - Sciences Po - Sciences Po - CNRS - Centre National de la Recherche Scientifique)

Abstract

Le rapport est généralement de très bonne qualité. Son principal point fort est de discuter des difficultés juridiques et techniques de la mise en place des nouveaux instruments fiscaux (CVA, modulation des cotisations en fonction de la valeur ajoutée ou TVA sociale). Les difficultés de mise en oeuvre sont en effet nombreuses et ont un coût en termes de complexité qu'il convient d'évaluer à l'aune des effets positifs qu'on en espère (...).

Suggested Citation

  • Jean-Paul Fitoussi & Etienne Wasmer, 2006. "Réactions sur le rapport relatif à l'élargissement de l'assiette des cotisations employeurs de la Sécurité sociale," Working Papers hal-01071135, HAL.
    • Handle: RePEc:hal:wpaper:hal-01071135
    Note: View the original document on HAL open archive server: https://sciencespo.hal.science/hal-01071135
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    JEL classification:

    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions

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