A la recherche des incitations perdues : pour une fusion de la prime d’activité, de la CSG, des cotisations sociales et de l’impôt sur le revenu
This paper discusses the opportunity to reform the interaction between the different tax schedules based on income that exists in France (Personal Income tax, General Social Contribution, activity premium, payroll taxes). After discussing the evidences suggesting that the incentives of the Earned Income Tax Credit took time to be effective in the US, the paper proposes to substitute the present system with three schedules: a schedule based on monthly current income on the employer side, a one on the employee side and an annual schedule based on all income that can be based on household income.
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Volume (Year): Volume XXXI (2016)
Issue (Month): 1 ()
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References listed on IDEAS
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