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Effets et financement d'une réduction des charges sur les bas salaires

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  • Jean-Pierre Laffargue

Abstract

[fre] Cet article examine comment une baisse des cotisations sociales employeurs sur le travail non qualifié peut être financée par des hausses d'autres taxes ou para-taxes, et quelles sont les conséquences pour l'économie. Quel que soit son mode de financement, l'allégement des cotisations sociales employeurs sur les bas salaires a des effets favorables sur l'emploi. La mesure qui vient au premier rang est l'imposition des bénéfices des entreprises. Un mode de financement est très bon pour l'emploi et l'activité, mais mauvais pour les salaires réels nets de taxes : la hausse des cotisations sociales employeurs sur les qualifiés. Une augmentation de l'imposition de la FBCF productive est meilleure pour les salaires des qualifiés, moins bonne pour l'activité et a un effet voisin sur l'emploi. La cotisation à la valeur ajoutée et la taxation de la consommation donnent des résultats légèrement inférieurs. Cependant, le choix du mode de financement a des effets relativement secondaires à côté de l'important gain d'emplois que génère la baisse des charges patronales sur le travail non qualifié. [eng] Consequences and financing of a decrease in social compensation on low wages. . In this paper we investigate how a decrease in social compensations on unskilled labor paid by firms can be financed by an increase in other taxes. We also investigate the consequences of this measure for the state of the economy. A decrease in social compensations on low wages paid by firms has favorable economic consequences, whatever its financing. The best financing is an increase in the taxation of profits. An increase in social compensations paid by firms on skilled labor is very good for employment and activity, but bad for net real wages. An increase in the taxation of productive investment is better for the wages of skilled labor less good for activity and has similar consequences for employment The taxation of added value or the taxation of consumption give slightly less good results Finally decrease in social compensations on unskilled labor paid by firms has very favorable effects on employment The choice of the financing of this mea sure is relatively secondary matter Classification JEL 62 J68

Suggested Citation

  • Jean-Pierre Laffargue, 2000. "Effets et financement d'une réduction des charges sur les bas salaires," Revue Économique, Programme National Persée, vol. 51(3), pages 489-498.
    • Handle: RePEc:prs:reveco:reco_0035-2764_2000_num_51_3_410530
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    Citations

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    Cited by:

    1. Christian Gianella & Sandrine Duchêne & Sébastien Doisy, 2004. "Un modèle d’appariement avec hétérogénéité du facteur travail : un nouvel outil d’évaluation des politiques économiques," Économie et Prévision, Programme National Persée, vol. 162(1), pages 1-22.
    2. Éric Heyer & Mathieu Plane, 2012. "Impact des allégements de cotisations patronales des bas salaires sur l'emploi. L'apport des modèles macroéconomiques," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(7), pages 123-140.
    3. Mathieu Bunel & Céline Emond & Yannick L’Horty, 2012. "Évaluer les réformes des exonérations générales de cotisations sociales," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(7), pages 57-103.
    4. Jean-Pierre Laffargue & Anne Saint-Martin, 1999. "Inégalités, biais de progrès technique et imperfections de marché en France de 1974 à 1993," Économie et Prévision, Programme National Persée, vol. 138(2), pages 89-109.
    5. Olivier, PIERARD, 2004. "Impact of Selective Reductions in Labor Taxation," LIDAM Discussion Papers IRES 2004035, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
    6. repec:hal:wpspec:info:hdl:2441/eo6779thqgm5r489m6s8g682l is not listed on IDEAS
    7. David Spector, 2001. "Emploi : une analyse critique des politiques malthusiennes," Economie & Prévision, La Documentation Française, vol. 0(4), pages 13-31.
    8. repec:spo:wpmain:info:hdl:2441/6o65lgig8d0qcro9oj599gl90 is not listed on IDEAS
    9. repec:spo:wpecon:info:hdl:2441/eo6779thqgm5r489m6s8g682l is not listed on IDEAS
    10. Stéphane Gauthier, 2009. "Un exercice de TVA sociale," Économie et Prévision, Programme National Persée, vol. 187(1), pages 65-81.
    11. Vincent Charlet & Philippe Frocrain, 2017. "Les limites des allégements de charges sur les bas salaires," Working Papers hal-01695167, HAL.
    12. Jérôme Gautié & David Margolis, 2009. "Introduction," Économie et Statistique, Programme National Persée, vol. 429(1), pages 3-19.
    13. repec:hal:spmain:info:hdl:2441/eo6779thqgm5r489m6s8g682l is not listed on IDEAS
    14. Patrick Fève & Julien Matheron & Jean-Guillaume Sahuc, 2010. "La TVA sociale : bonne ou mauvaise idée ?," Economie & Prévision, La Documentation Française, vol. 0(2), pages 1-19.
    15. repec:hal:spmain:info:hdl:2441/6o65lgig8d0qcro9oj599gl90 is not listed on IDEAS
    16. repec:spo:wpmain:info:hdl:2441/eo6779thqgm5r489m6s8g682l is not listed on IDEAS

    More about this item

    JEL classification:

    • J68 - Labor and Demographic Economics - - Mobility, Unemployment, Vacancies, and Immigrant Workers - - - Public Policy

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