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Cotisations employeurs, cotisations employés et emploi. Qui doit financer les dépenses sociales ?

  • Frédéric Gavrel
  • Isabelle Lebon

L'objet de cet article est d'étudier l'impact de la répartition de la charge des dépenses sociales entre employeurs et employés sur le coût du travail et sur l'emploi. À cet effet, on utilise un modale de négociations salariales, auquel on intègre une condition d'équilibre budgétaire des comptes sociaux. Il apparaît que l'incidence de la répartition dépend du degré de centralisation des négociations. Ainsi, si les cas polaires de décentralisation totale et de centralisation parfaite permettent de retrouver le résultat usuel de la littérature, à savoir l'absence d'effet de la répartition du financement des dépenses sociales sur l'emploi, la situation de centralisation partielle fait en revanche apparaître un impact de cette répartition. On montre alors qu'une augmentation de la part financée par les cotisations employeurs a un effet favorable sur l'emploi.

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Article provided by De Boeck Université in its journal Recherches économiques de Louvain.

Volume (Year): 69 (2003)
Issue (Month): 4 ()
Pages: 439-457

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Handle: RePEc:cai:reldbu:rel_694_0439
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  1. Lockwood, Ben & Manning, Alan, 1993. "Wage setting and the tax system theory and evidence for the United Kingdom," Journal of Public Economics, Elsevier, vol. 52(1), pages 1-29, August.
  2. Christopher A. Pissarides, 1997. "The Impact of Employment Tax Cuts on Unemployment and Wages: The Role of Unemployment Benefits and Tax Structure," CEP Discussion Papers dp0361, Centre for Economic Performance, LSE.
  3. Summers, Lawrence H & Gruber, Jonathan & Vergara, Rodrigo, 1993. "Taxation and the Structure of Labor Markets: The Case of Corporatism," The Quarterly Journal of Economics, MIT Press, vol. 108(2), pages 385-411, May.
  4. Jean Le Dem & Brigitte Dormont, 1990. "La dimension sectorielle de la formation des salaires : une analyse comparative des industries américaine, allemande et française," Économie et Prévision, Programme National Persée, vol. 92(1), pages 145-152.
  5. Perotti, Roberto & Alesina, Alberto, 1997. "The Welfare State and Competitiveness," Scholarly Articles 4553027, Harvard University Department of Economics.
  6. Alesina, Alberto & Perotti, Roberto, 1997. "The Welfare State and Competitiveness," American Economic Review, American Economic Association, vol. 87(5), pages 921-39, December.
  7. Hersoug, Tor, 1984. "Union Wage Responses to Tax Changes," Oxford Economic Papers, Oxford University Press, vol. 36(1), pages 37-51, March.
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