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Baisser les charges sociales, jusqu'où et comment ?

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  • Pierre Cahuc

Abstract

[fre] Cet article analyse les conséquences des exonérations de cotisations sociales sur les bas salaires en France. L'utilisation d'une maquette du marché du travail français permet d'examiner les conséquences d'extensions du dispositif actuel. On montre qu'un reprofilage des cotisations, avec un abaissement significatif des taux de cotisations ciblé sur les bas salaires, permettrait d'améliorer à la fois l'efficacité économique et l'équité, en favorisant l'emploi des travailleurs les moins qualifiés, sans détériorer les perspectives de gains des travailleurs plus qualifiés. Plus concrètement, cet article suggère qu'il est souhaitable de réduire les cotisations patronales de 30 points de pourcentage supplémentaires au niveau du Smic. En outre, il est suggéré qu'une telle mesure, ciblée sur une fenêtre étroite de salaires, peut être entièrement financée par un reprofilage des cotisations sociales sans réduire le pou- voir d'achat des moyens et hauts salaires. [eng] This paper analyzes the consequences of reductions in social contributions on low wages in France. A model of the French labor market allows us to study the consequences of a spreading of the system currently in place, that lowers employers' social contributions on low wages. It is shown that a significant reduction in social contributions targeted on low wages, financed by taxes on the wages of skilled workers, is likely to improve both economic efficiency and equity by increasing the number of low skilled jobs without decreasing the expected gains of skilled workers. Namely, this paper suggests that it is desirable to decrease employers social contributions by 30 percentage points at the level of the minimum wage. Moreover, it is suggested that such a measure, targeted on a narrow interval of wages, can be entirely financed by an increase in taxes on the wages of skilled workers without reducing the net wages of skilled workers.

Suggested Citation

  • Pierre Cahuc, 2003. "Baisser les charges sociales, jusqu'où et comment ?," Revue Française d'Économie, Programme National Persée, vol. 17(3), pages 3-54.
    • Handle: RePEc:prs:rfreco:rfeco_0769-0479_2003_num_17_3_1465
    DOI: 10.3406/rfeco.2003.1465
    Note: DOI:10.3406/rfeco.2003.1465
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    File URL: https://doi.org/10.3406/rfeco.2003.1465
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    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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    Cited by:

    1. Sophie Cottet, 2020. "Payroll Tax Reductions for Minimum Wage Workers: Relative Labor Cost or Cash Windfall Effects?," PSE Working Papers halshs-03010943, HAL.
    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. Antoine Bozio & Sophie Cottet & Clément Malgouyres, 2018. "What effects to expect from the conversion of the competitiveness and employment tax credit (CICE) into employer contribution reductions?," Institut des Politiques Publiques halshs-02520785, HAL.
    5. Batyra, Anna & Sneessens, Henri R., 2010. "Selective reductions in labor taxation: Labor market adjustments and macroeconomic performance," Journal of Policy Modeling, Elsevier, vol. 32(4), pages 531-543, July.
    6. Pierre Cahuc & Stéphane Carcillo, 2012. "Les conséquences des allégements généraux de cotisations patronales sur les bas salaires," Revue française d'économie, Presses de Sciences-Po, vol. 0(2), pages 19-61.
    7. Sophie Cottet, 2020. "Payroll Tax Reductions for Minimum Wage Workers: Relative Labor Cost or Cash Windfall Effects?," Working Papers halshs-03010943, HAL.
    8. 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).
    9. repec:hal:wpspec:info:hdl:2441/eo6779thqgm5r489m6s8g682l is not listed on IDEAS
    10. Roland Rathelot & Patrick Sillard, 2008. "Zones Franches Urbaines : quels effets sur l'emploi salarié et les créations d'établissements ?," Économie et Statistique, Programme National Persée, vol. 415(1), pages 81-96.
    11. repec:spo:wpecon:info:hdl:2441/eo6779thqgm5r489m6s8g682l is not listed on IDEAS
    12. Patrick Artus & Pierre Cahuc & André Zylberberg, 2007. "Réglementation du temps de travail, revenu et emploi," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00255820, HAL.
    13. Pierre Cahuc & Stéphane Carcillo, 2012. "Les conséquences des allègements généraux de cotisations patronales sur les bas salaires," SciencePo Working papers hal-03461125, HAL.
    14. Vincent Charlet & Philippe Frocrain, 2017. "Les limites des allégements de charges sur les bas salaires," Working Papers hal-01695167, HAL.
    15. Pedro Portugal, 2015. "On fallacies surrounding the discussion about the reduction of social security contributions," Economic Bulletin and Financial Stability Report Articles and Banco de Portugal Economic Studies, Banco de Portugal, Economics and Research Department.
    16. repec:hal:spmain:info:hdl:2441/6b7kf1issd8leb93o27ofdm8cu is not listed on IDEAS
    17. repec:hal:spmain:info:hdl:2441/eo6779thqgm5r489m6s8g682l is not listed on IDEAS
    18. Jean Pisani-Ferry, 2003. "The Surprising French Employment Performance: What Lessons?," CESifo Working Paper Series 1078, CESifo.
    19. Stéphane Carcillo, 2005. "Commentaire de l'article de A. Chéron, J.-O. Hairault et F. Langot," Revue Française d'Économie, Programme National Persée, vol. 19(4), pages 41-58.
    20. Antoine Bozio & Sophie Cottet & Clément Malgouyres, 2018. "What effects to expect from the conversion of the competitiveness and employment tax credit (CICE) into employer contribution reductions?," Institut des Politiques Publiques halshs-02520785, HAL.
    21. Pierre Cahuc & Stéphane Carcillo, 2012. "Les conséquences des allègements généraux de cotisations patronales sur les bas salaires," SciencePo Working papers Main hal-03461125, HAL.
    22. Aziza Garsaa & Nadine Levratto, 2015. "Do labor tax rebates facilitate firm growth? An empirical study on French establishments in the manufacturing industry, 2004–2011," Small Business Economics, Springer, vol. 45(3), pages 613-641, October.
    23. Pierre Cahuc & Stéphane Carcillo, 2012. "Les conséquences des allègements généraux de cotisations patronales sur les bas salaires," Post-Print hal-03461125, HAL.

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