IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Log in (now much improved!) to save this article

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

Listed author(s):
  • Éric Heyer

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.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

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

Article provided by Presses de Sciences-Po in its journal Revue de l'OFCE.

Volume (Year): N° 139 (2015)
Issue (Month): 3 ()
Pages: 89-127

as
in new window

Handle: RePEc:cai:reofsp:reof_139_0089
Contact details of provider: Web page: http://www.cairn.info/revue-de-l-ofce.htm

No references listed on IDEAS
You can help add them by filling out this form.

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

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)

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 references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link 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 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.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.