IDEAS home Printed from https://ideas.repec.org/a/cai/reofsp/reof_126_0057.html
   My bibliography  Save this article

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
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=REOF_126_0057
    Download Restriction: free

    File URL: http://www.cairn.info/revue-de-l-ofce-2012-7-page-57.htm
    Download Restriction: free

    Other versions of this item:

    References listed on IDEAS

    as
    1. repec:hal:journl:halshs-00270295 is not listed on IDEAS
    2. Yannick L'Horty, 2000. "Quand les hausses du SMIC réduisent le coût du travail," Revue Économique, Programme National Persée, vol. 51(3), pages 499-512.
    3. Nicolas Bauduin & François Legendre & Yannick L’Horty, 2010. "Les baisses de cotisations sociales ultramarines," Revue Française d'Économie, Programme National Persée, vol. 24(3), pages 167-193.
    4. Mathieu Bunel & Yannick L'Horty, 2011. "Les effets des aides publiques aux Hôtels Cafés Restaurants et leurs interactions : Une évaluation sur micro-données d’entreprises," TEPP Research Report 2011-10, TEPP.
    5. Guy Laroque & Bernard Salanié, 2000. "Une décomposition du non-emploi en France," Économie et Statistique, Programme National Persée, vol. 331(1), pages 47-66.
    6. Matthieu Bunel & Yannick L'Horty, 2011. "Pourquoi est-il si difficile d'évaluer les politiques publiques ?," Post-Print halshs-00658931, HAL.
    7. Chéron, Arnaud & Hairault, Jean-Olivier & Langot, François, 2008. "A quantitative evaluation of payroll tax subsidies for low-wage workers: An equilibrium search approach," Journal of Public Economics, Elsevier, vol. 92(3-4), pages 817-843, April.
    8. Pierre Cahuc, 2003. "Baisser les charges sociales, jusqu'où et comment ?," Revue Française d'Économie, Programme National Persée, vol. 17(3), pages 3-54.
    9. Lehmann, Etienne & Marical, François & Rioux, Laurence, 2011. "Labor Earnings Respond Differently to Income-Tax and to Payroll-Tax Reforms," IZA Discussion Papers 6108, Institute for the Study of Labor (IZA).
    10. Muriel Barlet & Didier Blanchet & Thomas Le Barbanchon, 2009. "Microsimulation et modèles d’agents : une approche alternative pour l’évaluation des politiques d’emploi," Économie et Statistique, Programme National Persée, vol. 429(1), pages 51-76.
    11. Islem Gafsi & Yannick L’Horty & Ferhat Mihoubi, 2004. "Allègement du coût du travail et emploi peu qualifié : une réévaluation," Documents de recherche 04-03, Centre d'Études des Politiques Économiques (EPEE), Université d'Evry Val d'Essonne.
    12. Islem Gafsi & Yannick L'Horty & Ferhat Mihoubi, 2005. "Réformer les exonérations de cotisations sociales sur les bas salaires," Revue Française d'Économie, Programme National Persée, vol. 19(3), pages 91-116.
    13. Jean-Pierre Laffargue, 2000. "Effets et financement d'une réduction des charges sur les bas salaires," Revue Économique, Programme National Persée, vol. 51(3), pages 489-498.
    14. Sophie Audric & Pauline Givord & Corinne Prost, 2000. "Estimation de l'impact sur l'emploi non qualifié des mesures de baisse de charges," Revue Économique, Programme National Persée, vol. 51(3), pages 513-522.
    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. Clément Carbonnier & Bruno Palier & Michaël Zemmour, 2014. "Tax cuts or social investment? Evaluating the opportunity cost of the French employment strategy," Sciences Po publications 31, Sciences Po.
    2. 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.
    3. Michaël Zemmour, 2013. "Les dépenses socio-fiscales ayant trait à la protection sociale : état des lieux," Working Papers hal-01064750, HAL.
    4. Sarah Guillou & Tania Treibich, 2014. "Le CICE : que peut-on en attendre en termes de compétitivité ?," Sciences Po publications info:hdl:2441/4obtvmo5lk9, Sciences Po.

    More about this item

    Keywords

    evaluation of economic policy; social contributions; labor costs;

    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

    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_126_0057. 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: http://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.