IDEAS home Printed from https://ideas.repec.org/a/cai/reofsp/reof_139_0089.html
   My bibliography  Save this article

Fiscalité des entreprises en France. Un état des lieux et quatre propositions

Author

Listed:
  • Éric Heyer

Abstract

According to our estimates, a third of taxes and charges in France (14.1 percent of GDP) is the responsibility of the companies. Theseslevies are made for two-thirds by social contributions and the remainder by taxes (taxes on production and tax on profits). If this level is high compared to those observed elsewhere with our partners (9.4 points of GDP on average in OECD countries), it is however particularly stable, especially compared to the Italian and Spanish cases. The difference of levies was primarily due greater weight of social contributions, but underweight to explain the loss of competitiveness of France. After recalling the effects on the French economy to ?CICE? and ?the Pact of responsibility? that are a positive supply shock financed by a negative demand shock of the same magnitude, we make four proposals to reform corporate taxation : 1- create a broader tax base and the lower nominal rates ; 2- fund universal benefits from tax and not by contributions ; 3- switch employers contributions on employee contributions ; 4- targeted tax incentives to expenses related to competitiveness such as innovation and R&D, protection of certificates, training, environmental transition or the clusters. This would allow more targeted aid to exposed areas and innovative enterprises and thus promote the competitiveness of the French economy.

Suggested Citation

  • Éric Heyer, 2015. "Fiscalité des entreprises en France. Un état des lieux et quatre propositions," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(3), pages 89-127.
  • Handle: RePEc:cai:reofsp:reof_139_0089
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=REOF_139_0089
    Download Restriction: free

    File URL: http://www.cairn.info/revue-de-l-ofce-2015-3-page-89.htm
    Download Restriction: free

    Other versions of this item:

    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_139_0089. 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.

    We have no references for this item. You can help adding them by using 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.