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Propositions fiscales pour l'emploi

Author

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  • Jean-Pierre Galavielle

    (MATISSE)

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?

Suggested Citation

  • Jean-Pierre Galavielle, 2004. "Propositions fiscales pour l'emploi," Cahiers de la Maison des Sciences Economiques r04032, Université Panthéon-Sorbonne (Paris 1).
    • Handle: RePEc:mse:wpsorb:r04032
    as

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    File URL: http://mse.univ-paris1.fr/pub/mse/cahiers2004/R04032.pdf
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    References listed on IDEAS

    as
    1. Patrick Artus & Henri Sterdyniak & Pierre Villa, 1980. "Investissement, emploi et fiscalité," Économie et Statistique, Programme National Persée, vol. 127(1), pages 115-127.
    2. repec:adr:anecst:y:1988:i:11:p:05 is not listed on IDEAS
    3. Artus, P., 1995. "Salaire minimum ou transferts sociaux," Papers 1995-14/t, Caisse des Depots et Consignations - Cahiers de recherche.
    4. 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.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Industrial sector; VAT; tax neutrality; financing capacity; tax recovery;
    All these keywords.

    JEL classification:

    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity
    • E2 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment
    • E23 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Production
    • E24 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Employment; Unemployment; Wages; Intergenerational Income Distribution; Aggregate Human Capital; Aggregate Labor Productivity
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • L23 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Organization of Production

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