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A la recherche des incitations perdues: pour une fusion de la prime d'activité, de la CSG, des cotisations sociales et de l'impôt sur le revenu

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  • Etienne Lehmann

    (TEPP - Travail, Emploi et Politiques Publiques - UPEM - Université Paris-Est Marne-la-Vallée - CNRS - Centre National de la Recherche Scientifique, CRED - Centre de Recherche en Economie et Droit - UP2 - Université Panthéon-Assas)

Abstract

Cet article se propose de discuter l'opportunité de réformer l'architecture de notre système de prélèvements obligatoires et de politiques de soutien aux bas revenus d'activité. Il milite pour une convergence à terme des différents dispositifs actuellement en vigueur vers un barème unique sur les revenus d'activité. On pense ici à l'Impôt sur le Revenu (IR), y compris sa décote et la Prime Pour l'Emploi (PPE) qu'il comprend, au « volet activité » du Revenu de Solidarité Active (RSA), à la Prime d'Activité (PA) qui se substituera à la PPE et au RSA-activité à partir du 1er janvier 2016, à la Contribution Sociale Généralisée (CSG), à la Contribution au Remboursement de la Dette Sociales (CRDS) et même certaines cotisations sociales.

Suggested Citation

  • Etienne Lehmann, 2015. "A la recherche des incitations perdues: pour une fusion de la prime d'activité, de la CSG, des cotisations sociales et de l'impôt sur le revenu," Working Papers hal-01292144, HAL.
    • Handle: RePEc:hal:wpaper:hal-01292144
    Note: View the original document on HAL open archive server: https://hal.science/hal-01292144
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    References listed on IDEAS

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    Keywords

    taxation optimale; réforme fiscale;

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