IDEAS home Printed from https://ideas.repec.org/a/cai/reofsp/reof_087_0281.html
   My bibliography  Save this article

Les mesures fiscales d'incitation au travail des personnes non qualifiées

Author

Listed:
  • Hélène Périvier

Abstract

This article presents the poverty, inactivity and unemployment traps. Then it proposes an overview of uses of taxation in European countries in order to tackle them. It specifically focuses on tax credits. The ??Prime pour l?emploi??, a refunded tax credit implemented in France in 2001, deals with this general strategy of ?making work pay? and encourage people to work. The United States have been developing the earned income tax credit since the 90s. Similarly, the United Kingdom have follow in 1999 this way in making use of the working family tax credit. The French tax credit is unlikely to have the same effects on labour supply than the two others. Firstly because the program is smaller and secondly because the economic situation, and specially the labour market statement, has nothing to do with the Anglo-Saxons? one. JEL Codes?: D31, H 24, H 31, J22.

Suggested Citation

  • Hélène Périvier, 2003. "Les mesures fiscales d'incitation au travail des personnes non qualifiées," Revue de l'OFCE, Presses de Sciences-Po, vol. 87(4), pages 281-336.
  • Handle: RePEc:cai:reofsp:reof_087_0281
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=REOF_087_0281
    Download Restriction: free

    File URL: http://www.cairn.info/revue-de-l-ofce-2003-4-page-281.htm
    Download Restriction: free

    Other versions of this item:

    References listed on IDEAS

    as
    1. Isabelle Joumard, 2003. "Tax systems in European Union countries," OECD Economic Studies, OECD Publishing, vol. 2002(1), pages 91-151.
    2. Gaël Dupont & Henri Sterdyniak & Jacques Le Cacheux & Vincent Touzé, 2000. "La réforme fiscale en France : bilan et perspectives," Revue de l'OFCE, Programme National Persée, vol. 75(1), pages 183-242.
    3. Richard Blundell & Alan Duncan & Julian McCrae & Costas Meghir, 2000. "The labour market impact of the working families’ tax credit," Fiscal Studies, Institute for Fiscal Studies, vol. 21(1), pages 75-103, March.
    4. Holly Sutherland & David Piachaud, 2000. "How Effective is the British Government's Attempt to Reduce Child Poverty?," Papers inwopa00/6, Innocenti Working Papers.
    5. repec:spo:wpecon:info:hdl:2441/2092 is not listed on IDEAS
    6. Pierre Cahuc, 2002. "A quoi sert la prime pour l'emploi ?," Revue Française d'Économie, Programme National Persée, vol. 16(3), pages 3-61.
    7. Guy Laroque & Bernard Salanié, 2000. "Une décomposition du non-emploi en France," Économie et Statistique, Programme National Persée, vol. 331(1), pages 47-66.
    8. Andrea Bassanini & Jørn Henrik Rasmussen & Stefano Scarpetta, 1999. "The Economic Effects of Employment-Conditional Income Support Schemes for the Low-Paid: An Illustration from a CGE Model Applied to Four OECD Countries," OECD Economics Department Working Papers 224, OECD Publishing.
    9. Cyrille Hagneré & Alain Trannoy, 2001. "L'impact conjugué de trois ans de réforme sur les trappes à inactivité," Économie et Statistique, Programme National Persée, vol. 346(1), pages 161-185.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Elena Stancanelli, 2004. "Evaluating the impact of the French tax credit programme: a difference in difference model," Documents de Travail de l'OFCE 2004-07, Observatoire Francais des Conjonctures Economiques (OFCE).
    2. Luc Godbout & Matthieu Arseneau, 2005. "La prime au travail du Québec : Un véritable outil d'incitation au travail ou une simple façon de baisser l'impôt?," CIRANO Working Papers 2005s-01, CIRANO.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Hélène Périvier, 2003. "Les mesures d'incitation au travail des personnes peu qualifiées," Working Papers hal-00972680, HAL.
    2. repec:spo:wpecon:info:hdl:2441/3861 is not listed on IDEAS
    3. repec:spo:wpecon:info:hdl:2441/3464 is not listed on IDEAS
    4. Bargain, Olivier & Orsini, Kristian, 2006. "In-work policies in Europe: Killing two birds with one stone?," Labour Economics, Elsevier, vol. 13(6), pages 667-697, December.
    5. Ana Paula Ribeiro & Margarida Ruivo, 2007. "A case for including fiscal policies in the Eurostat Labour Market Policy database," CEF.UP Working Papers 0705, Universidade do Porto, Faculdade de Economia do Porto.
    6. Mike Brewer & Paul Gregg, 2001. "Eradicating child poverty in Britain: welfare reform and children since 1997," IFS Working Papers W01/08, Institute for Fiscal Studies.
    7. Véronique Simonnet & Elisabeth Danzin, 2014. "L'effet du RSA sur le taux de retour à l'emploi des allocataires. Une analyse en double différence selon le nombre et l'âge des enfants," Économie et Statistique, Programme National Persée, vol. 467(1), pages 91-116.
    8. Eichhorst, Werner, 2007. "The Gradual Transformation of Continental European Labor Markets: France and Germany Compared," IZA Discussion Papers 2675, Institute of Labor Economics (IZA).
    9. Elena G. F. Stancanelli & Henri Sterdyniak, 2004. "Un bilan des études sur la Prime pour l'emploi," Revue de l'OFCE, Presses de Sciences-Po, vol. 88(1), pages 17-41.
    10. Pierre Cahuc, 2002. "A quoi sert la prime pour l'emploi ?," Revue Française d'Économie, Programme National Persée, vol. 16(3), pages 3-61.
    11. G. Carone & A. Salomäki, 2001. "Reforms in tax-benefit systems in order to increase emplyoment incentives in the EU," European Economy - Economic Papers 2008 - 2015 160, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    12. Dickens & David T. Ellwood, 2004. "Whither Poverty in Great Britain and the United States? The Determinants of Changing Poverty and Whether Work Will Work," NBER Chapters, in: Seeking a Premier Economy: The Economic Effects of British Economic Reforms, 1980-2000, pages 313-370, National Bureau of Economic Research, Inc.
    13. Bargain, Olivier & Doorley, Karina, 2009. "In-Work Transfers in Good Times and Bad: Simulations for Ireland," IZA Discussion Papers 4644, Institute of Labor Economics (IZA).
    14. Olivier Bargain & Karina Doorley, 2009. "Caught in the trap? The disincentive effect of social assistance," Working Papers 200906, School of Economics, University College Dublin.
    15. François Legendre & Jean-Paul Lorgnet & Florence Thibault, 2003. "La distribution des incitations financières au travail en France : l'évaluation du modèle Myriade," Economie & Prévision, La Documentation Française, vol. 0(4), pages 23-48.
    16. Estevão, Marcello & Nargis, Nigar, 2005. "Structural Labor Market Changes in France," IZA Discussion Papers 1621, Institute of Labor Economics (IZA).
    17. Véronique Delarue, 2000. "Le Working Families Tax Credit, un nouveau crédit d'impôt pour les familles de travailleurs à bas revenus au Royaume-Uni," Économie et Statistique, Programme National Persée, vol. 335(1), pages 47-61.
    18. Henri Sterdyniak, 2003. "Les réformes fiscales en Europe, 1992-2002," Revue de l'OFCE, Presses de Sciences-Po, vol. 87(4), pages 337-407.
    19. Luc Godbout & Matthieu Arseneau, 2005. "La prime au travail du Québec : Un véritable outil d'incitation au travail ou une simple façon de baisser l'impôt?," CIRANO Working Papers 2005s-01, CIRANO.
    20. David Rodríguez-Guerrero, 2019. "Política fiscal, pobreza y desigualdad: un modelo de microsimulación para Colombia," Ensayos de Economía 017544, Universidad Nacional de Colombia Sede Medellín.
    21. Sandra Müllbacher & Wolfgang Nagl, 2017. "Labour supply in Austria: an assessment of recent developments and the effects of a tax reform," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 44(3), pages 465-486, August.
    22. Geyer, Johannes & Haan, Peter & Wrohlich, Katharina, 2015. "The effects of family policy on maternal labor supply: Combining evidence from a structural model and a quasi-experimental approach," Labour Economics, Elsevier, vol. 36(C), pages 84-98.

    More about this item

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cai:reofsp:reof_087_0281. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Jean-Baptiste de Vathaire). General contact details of provider: https://www.cairn.info/revue-de-l-ofce.htm .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.