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

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  • 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
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    References listed on IDEAS

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    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.
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    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.

    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

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