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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]

Author

Listed:
  • Fitoussi, Jean-Paul
  • Wasmer, Etienne

Abstract

This 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.

Suggested Citation

  • Fitoussi, Jean-Paul & Wasmer, Etienne, 2006. "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," MPRA Paper 18543, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:18543
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    File URL: https://mpra.ub.uni-muenchen.de/18543/1/MPRA_paper_18543.pdf
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    Keywords

    Social security contributions; taxes;

    JEL classification:

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

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