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  • Jean-Pierre Galavielle

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    (MATISSE)

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    Abstract

    The persistence of high rates of unemployment calls for a discussion of the tax treatment of production factors. In France as in many other countries, material productive resources are subject to a legally recoverable tax, VAT, whereas unrecoverable obligatory social levies strike human resources. Thus, production taxation is discriminating. «Recovery» of employers' social security contributions proceeds in the traditional way of tax repercussion. They are subject to a «tax wedge». The part of expenses that the enterprise will be able to slide into its sales price, depends upon market components : level of competition, elasticity of demand, a.s.o... These questions do not turn up with regard to VAT... but for a few remanences. As for the future, the problem lies with the restoration of the real comparative advantage of labour via its inherent cost, compatible with the constant exigency of competitive modernisation. Isn't it time to reflect upon a profound modification of the logic of certain obligatory levies ?.

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    File URL: ftp://mse.univ-paris1.fr/pub/mse/cahiers2004/R04032.pdf
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    Bibliographic Info

    Paper provided by Université Panthéon-Sorbonne (Paris 1) in its series Cahiers de la Maison des Sciences Economiques with number r04032.

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    Length: 22 pages
    Date of creation: Mar 2004
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    Handle: RePEc:mse:wpsorb:r04032

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    Related research

    Keywords: Industrial sector; VAT; tax neutrality; financing capacity; tax recovery.;

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    1. Cette, G. & Kremp, E., 1996. "Le passage a une assiette valeur ajoutee pour les cotisations sociales: une caracterisation des entreprises non financieres "gagnantes" et perdantes"," Working papers 41, Banque de France.
    2. Artus, P., 1995. "Salaire minimum ou transferts sociaux," Papers 1995-14/t, Caisse des Depots et Consignations - Cahiers de recherche.
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