Réactions sur le rapport relatif à l’élargissement de l’assiette des cotisations employeurs de la Sécurité sociale
[Reactions on the report on the enlarging the tax base of employers' contributions]
AbstractThis short comment provides an assessment on the impact of changing the rules of social security contributions by employers, namely raising the tax base to include not only wages but also value added or capital investments.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 18543.
Date of creation: 01 Jul 2006
Date of revision:
Social security contributions; taxes;
Other versions of this item:
- Jean-Paul Fitoussi & Etienne Wasmer, 2006. "Réactions sur le rapport relatif à l'élargissement de l'assiette des cotisations employeurs de la Sécurité sociale," Sciences Po publications info:hdl:2441/4584, Sciences Po.
- H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
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