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Évaluer les réformes des exonérations générales de cotisations sociales

Author

Listed:
  • Mathieu Bunel
  • Céline Emond
  • Yannick L’Horty

Abstract

In the French social system, employers get reductions of the social security contributions which are targeted on low wage workers. The total amount of these reductions is 20 billion of Euros. In the crisis context, it has been proposed to reform the actual system in several ways. We propose to evaluate the effects on employment of these possible reforms within a desaggregated model that allows to consider both wages and firms heterogeneity. According to our computations, a total suppression of employers reduced social security contributions would increase labor cost by 4.4 % and destroy between 500 000 and 610 000 jobs, mainly low wage jobs: 85 % of jobs losses would be between 1 and 1.3 minimum wage. We also show that for a given budget amount, the best reforms to tackle unemployment are those which maintain the more labor cost reductions on low wage workers. Codes JEL: C14, J3, J38

Suggested Citation

  • Mathieu Bunel & Céline Emond & Yannick L’Horty, 2012. "Évaluer les réformes des exonérations générales de cotisations sociales," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(7), pages 57-103.
    • Handle: RePEc:cai:reofsp:reof_126_0057
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    Cited by:

    1. Clément Carbonnier & Bruno Palier & Michaël Zemmour, 2016. "Tax cuts or social investment? Evaluating the opportunity cost of French employment strategy," Cambridge Journal of Economics, Cambridge Political Economy Society, vol. 40(6), pages 1687-1705.
    2. Michaël Zemmour, 2013. "Les dépenses socio-fiscales ayant trait à la protection sociale : état des lieux," Working Papers hal-01064750, HAL.
    3. Éric Heyer & Mathieu Plane, 2012. "Impact des allégements de cotisations patronales des bas salaires sur l'emploi. L'apport des modèles macroéconomiques," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(7), pages 123-140.
    4. repec:hal:spmain:info:hdl:2441/eo6779thqgm5r489m6s8g682l is not listed on IDEAS
    5. Sarah Guillou & Tania Treibich, 2014. "Le CICE : que peut-on en attendre en termes de compétitivité ?," Post-Print hal-03460294, HAL.
    6. Sarah Guillou & Tania Treibich, 2014. "Le CICE : que peut-on en attendre en termes de compétitivité ?," Post-Print hal-03460294, HAL.
    7. repec:hal:spmain:info:hdl:2441/6o65lgig8d0qcro9oj599gl90 is not listed on IDEAS
    8. repec:hal:spmain:info:hdl:2441/18k79jk7138279qstaf2rdulvu is not listed on IDEAS
    9. Clément Carbonnier & Bruno Palier & Michael Zemmour, 2014. "Tax cuts or social investment? Evaluating the opportunity cost of the French employment strategy," Sciences Po publications 31, Sciences Po.
    10. repec:hal:spmain:info:hdl:2441/4obtvmo5lk97rqgj7jjdlmbsr5 is not listed on IDEAS

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    More about this item

    Keywords

    evaluation of economic policy; social contributions; labor costs;
    All these keywords.

    JEL classification:

    • C14 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Semiparametric and Nonparametric Methods: General
    • J3 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs
    • J38 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Public Policy

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