IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Renforcer la progressivité des prélèvements sociaux

Listed author(s):
  • Étienne Lehmann
  • Yannick L’Horty

In France, the coexistence of three expensive policies intended to reduce the labor cost, a general payroll tax cut on low-paid jobs, the Tax Credit for Competition and Employment and the Responsibility Pact announced in early 2014 is a source of complexity that makes the overall tax-benefit system lacking clarity and transparency. This article drafts basic principles to redesign these policies. We draw our conclusions from the French experience in terms of social security contributions and payroll tax cuts and from economic theories : classical arguments, matching models and insights from applied econometric research. Our basic claim is that new tax cuts should be concentrated on the least paid jobs, so that the overall schedule should be more progressive.

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:
Download Restriction: restricted

File URL:
Download Restriction: restricted

As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

Article provided by Presses de Sciences-Po in its journal Revue française d'économie.

Volume (Year): Volume XXIX (2014)
Issue (Month): 1 ()
Pages: 25-61

in new window

Handle: RePEc:cai:rferfe:rfe_141_0025
Contact details of provider: Web page:

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:rferfe:rfe_141_0025. 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.