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L'Earned Income Tax Credit, un crédit d'impôt ciblé sur les foyers de salariés modestes aux États-Unis

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  • Olivier Bontout

Abstract

[fre] L’Earned Income Tax Credit (EITC) est un crédit d’impôt bénéficiant aux foyers dans lesquels au moins une personne travaille. Les hausses de barème au cours de la décennie 90 en ont fait un mécanisme substantiel de soutien aux revenus des familles aux États-Unis. En 1998, ce mécanisme concerne 19,5 millions de foyers, pour un coût d’environ 30 milliards de dollars, soit 1,8 % du budget fédéral. Il bénéficie surtout à des foyers composés de personnes jeunes, isolées et ayant au moins un enfant à charge. Même s’ils ne sont que partiellement mesurés, ses effets redistributifs semblent comparables à ceux des prestations de protection sociale sous conditions de ressources. Les effets directs sur l’offre de travail apparaissent positifs, mais modestes au niveau agrégé. Les propriétés incitatives de l’EITC sont importantes surtout pour la transition du non-emploi vers l’emploi et sont particulièrement sensibles pour les personnes seules ayant des enfants. Ce dispositif aurait ainsi globalement contribué à la hausse des taux d’activité au cours de la période récente, tandis que les effets négatifs sur le volume d’heures travaillées auraient été moins importants. Les effets induits de l’EITC sur la demande de travail sont, en revanche, encore peu connus. [ger] Der Earned Income Tax Credit (EITC) ist eine Steuervergütung, die Haushalten gewahrt wird, in denen mindestens eine Person arbeitet. Durch die Anhebung der Sätze in den 90er Jahren wurde sie zu einem wichtigen Instrument zur Unterstützung der Familieneinkommen in den Vereinigten Staaten. . 1998 konnten 19,5 Millionen Haushalte diese Steuervergütung in Anspruch nehmen; die dadurch entstandenen Kosten von rund 30 Milliarden Dollar machen 1,8% des Bundeshaushaltes aus. Davon profitieren insbesondere Haushalte, die sich aus jungen Menschen zusammensetzen, isoliert wohnen und mindestens ein Kind zu versorgen haben. Auch wenn die Umverteilungseffekte nur partiell gemessen werden, so können sie dennoch mit den einkommensabhängigen Leistungen der sozialen Sicherung verglichen werden. . Die unmittelbaren Auswirkungen auf das Arbeitsangebot sind positiv, auf aggregierter Ebene aber bescheiden. Der EITC hat eine wichtige Anreizfunktion, vor allem beim Übergang von der Erwerbslosigkeit zur Beschäftigung; besonders spürbar ist dies bei alleinstehenden Personen mit Kindern. Demnach hätte dieses System allgemein dazu beigetragen, daß die Erwerbsquoten in den letzten Jahren anstiegen, während die negativen Auswirkungen auf die Anzahl der gearbeiteten Stunden nicht so groß gewesen wären. Wie sich der EITC auf die Arbeitsnachfrage auswirkt, ist dagegen noch nicht hinlänglich bekannt. [eng] The Earned Income Tax Credit (EITC) is for households in which at least one person works. Scale increases in the 1990s made it an important family income support scheme in the United States. . In 1998, this scheme covered 19.5 million households for a cost of approximately 30 billion dollars, which is 1.8% of the federal budget. It was granted mainly to households comprising young, lone people with at least one dependent child. Although the scheme's redistributive effects have only been partially measured, they seem similar to the redistributive effects of income-based welfare benefits. Although the direct effects on the labour supply seem positive, they are modest at the aggregate level. The EITC has substantial incentive properties, especially for the transition from non-employment to employment. These properties are particularly marked for lone parents. This scheme therefore probably contributed in general to the recent period's rise in working rates, while the negative effects on the volume of hours worked was probably less significant. However, little is as yet known about the EITC's induced effects on labour demand. [spa] El Earned Income Tax Credit (EITC) es un crédito de impuesto para los hogares en los que al menos una persona trabaja. Las alzas de barema en la década de los noventa lo han convertido en un fuerte mecanismo de apoyo a las familias en los Estados Unidos. . En 1998, este mecanismo concierne a unos 19,5 millones de hogares, por unos treinta mil millones de dólares, o sea el 1,8 % del presupuesto federal. Concierne ante todo a unos hogares compuestos de personas jóvenes, aisladas y con al menos un hijo dependiente. Aunque sólo se midan de forma parcial, los efectos redistributivos son comparables a los de las prestaciones de protección social bajo condiciones de recursos. . Los efectos directos sobre la oferta de trabajo parecen positivos, pero tenues a nivel agregado. Las propiedades incitativas del EITC son importantes sobre todo para la transición del no empleo hacia el empleo, en especial para aquellas personas solas con hijos. Este dispositivo habría contribuido al alza de las tasas de actividad en el periodo reciente, siendo menores los efectos negativos sobre el volumen de las horas trabajadas. Los efectos inducidos del EITC sobre la demanda de trabajo sin embargo son aún poco conocidos.

Suggested Citation

  • Olivier Bontout, 2000. "L'Earned Income Tax Credit, un crédit d'impôt ciblé sur les foyers de salariés modestes aux États-Unis," Économie et Statistique, Programme National Persée, vol. 335(1), pages 27-46.
  • Handle: RePEc:prs:ecstat:estat_0336-1454_2000_num_335_1_7518
    Note: DOI:10.3406/estat.2000.7518
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    References listed on IDEAS

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    1. Bruce D. Meyer & Dan T. Rosenbaum, 2001. "Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers," The Quarterly Journal of Economics, Oxford University Press, vol. 116(3), pages 1063-1114.
    2. N. Eissa & H. W. Hoynes, "undated". "The Earned Income Tax Credit and the Labor Supply of Married Couples," Institute for Research on Poverty Discussion Papers 1194-99, University of Wisconsin Institute for Research on Poverty.
    3. Nada Eissa & Jeffrey B. Liebman, 1996. "Labor Supply Response to the Earned Income Tax Credit," The Quarterly Journal of Economics, Oxford University Press, vol. 111(2), pages 605-637.
    4. Chiappori, Pierre-Andre, 1988. "Rational Household Labor Supply," Econometrica, Econometric Society, vol. 56(1), pages 63-90, January.
    5. Rebecca M. Blank & David Card & Philip K. Robins, 1999. "Financial Incentives for Increasing Work and Income Among Low- Income Families," HEW 9902002, University Library of Munich, Germany.
    6. Jean-David Fermanian & Sylvie Lagarde, 1999. "Les horaires de travail dans le couple," Économie et Statistique, Programme National Persée, vol. 321(1), pages 89-110.
    7. Chiappori, Pierre-Andre, 1992. "Collective Labor Supply and Welfare," Journal of Political Economy, University of Chicago Press, vol. 100(3), pages 437-467, June.
    8. Robert K. Triest, 1990. "The Effect of Income Taxation on Labor Supply in the United States," Journal of Human Resources, University of Wisconsin Press, vol. 25(3), pages 491-516.
    9. Richard Blundell, 1993. "Offre de travail et fiscalité : une revue de la littérature," Économie et Prévision, Programme National Persée, vol. 108(2), pages 1-18.
    10. Bourguignon, Francois & Chiappori, Pierre-Andre, 1992. "Collective models of household behavior : An introduction," European Economic Review, Elsevier, vol. 36(2-3), pages 355-364, April.
    11. Bruce D. Meyer & Dan T. Rosenbaum, 1999. "Making Single Mothers Work: Recent Tax and Welfare Policy and its Effects," JCPR Working Papers 152, Northwestern University/University of Chicago Joint Center for Poverty Research.
    12. Meyer, Bruce D. & Rosenbaum, Dan T., 2000. "Making Single Mothers Work: Recent Tax and Welfare Policy and Its Effects," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(4), pages 1027-1062, December.
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    1. Pierre Cahuc, 2002. "A quoi sert la prime pour l'emploi ?," Revue Française d'Économie, Programme National Persée, vol. 16(3), pages 3-61.

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