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La redistribution fiscale face au chômage

Listed author(s):
  • Thomas Piketty

[eng] In France, the main objective of structural tax/benefit reform has been to cut low-wage payroll contributions, so as to cut labor costs and boost low-wage labor demand. Other countries, such as the U.S., have tried to boost low-wage labor supply by granting earned income tax credits to low-wage workers. This papers takes into account both demand and supply effects at different wage levels and offers a theoretical analysis of these strategies, as well as a numerical application to the french case. The main conclusion is that the very high effective marginal tax rates (80-90 %) imposed on low-wage workers in France, even though they admit some theoretical justifications, have problably reached their limits, and that significant job creations could be obtained by cutting those rates, for exemple by cutting the employee payroll tax imposed at the level of the minimum wage. The employer payroll tax cuts introduced by the Balladur-Juppé governments can only stimulate labor demand, since they vanish at a very high rate in case they are shifted to the employee. It is possible that this reduces dratiscally their efficiency. [fre] En France, les stratégies de réforme fiscale pour lutter contre le chômage se sont concentrées sur la baisse du coût du travail à bas salaire, afin de relancer la demande pour ce type de travail. D'autres pays, dont les Etats- Unis, se sont concentrés sur la relance de l'offre de travail à bas salaire avec des mécanismes d'allégement d'impôts et de transferts fiscaux pour les bas salaires. En prenant en compte à la fois les facteurs d'offre de travail à différents niveaux de revenus et les facteurs de demande de travail pour différents types d'emplois, ce texte propose une analyse théorique de ces différents choix ainsi qu'une application numérique au cas français. La principale conclusion est que les taux marginaux effectifs extrêmement élevés (80-90 %) imposés en France sur la transition du non-emploi vers un emploi à bas salaire, même si on peut leur trouver des justifications théoriques, ont certainement atteint leurs limites, et qu'un nombre significatif de créations d'emplois pourrait être obtenu en les abaissant, par exemple en réduisant les cotisations sociales salariales au niveau du S.M.I.C. Les allégements de cotisations patronales sur les bas salaires des gouvernements Balladur-Juppé ne permettent d'agir que sur la demande, et non pas à la fois sur l'offre et sur la demande de travail à bas salaire, car ils disparaissent très vite s'ils sont utilisés pour augmenter le salaire net. Il est possible que cela en limite fortement l'efficacité.

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Article provided by Programme National Persée in its journal Revue française d'économie.

Volume (Year): 12 (1997)
Issue (Month): 1 ()
Pages: 157-201

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Handle: RePEc:prs:rfreco:rfeco_0769-0479_1997_num_12_1_1016
Note: DOI:10.3406/rfeco.1997.1016
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