IDEAS home Printed from https://ideas.repec.org/a/prs/rfreco/rfeco_0769-0479_2005_num_19_3_1554.html
   My bibliography  Save this article

Réformer les exonérations de cotisations sociales sur les bas salaires

Author

Listed:
  • Islem Gafsi
  • Yannick L'Horty
  • Ferhat Mihoubi

Abstract

[fre] Islem Gafsi Yannick L'Horty Ferhat Mihoubi Réformer les exonérations de cotisations sociales sur les bas salaires. En théorie, les exonérations de cotisations sociales sur les bas salaires sont potentiellement très efficaces sur l'emploi. Les paramètres structurels de l'économie française plaident effectivement pour ce type de mesure. En pratique, les effets des politiques telles qu'elles ont été mises en œuvre en France se sont avérés très limités. Lors- qu est considéré l'ensemble des enchaînements macro-économiques, via l'activité, les prix, les salaires et les comptes sociaux, l'impact sur l'emploi paraît rétrospectivement modeste au regard de l'effort budgétaire consenti. Les multiples réaménagements de ces dispositifs, l'absence de garanties quant à leur pérennité et les élargissements successifs de l'assiette n'ont probablement contribué ni à leur lisibilité ni à leur efficacité. Cela plaide pour une nouvelle réforme de ces dispositifs, pourvu qu'elle soit la dernière. [eng] Reforming Social Tax Cuts on Low Wages Theoretically, social tax cuts on low wages have strong effects on employment. Structural parameters of the French Economy are in favour of that kind of policy. But in fact, employ- ment effects of mechanisms that have been implemented in France, are very weak. When one take into account macroeconomic effects, through activity, prices, wages and fiscal balance, employment impact seems very low according to the budgetary cost of these policies. The fact is that too many reforms have been implemented since the last ten years, without any guaranty on their durability. Several enlargement of the tax basis did not improve legibility and efficiency of these policies. This pleads for another reform ; hope it will be the last.

Suggested Citation

  • Islem Gafsi & Yannick L'Horty & Ferhat Mihoubi, 2005. "Réformer les exonérations de cotisations sociales sur les bas salaires," Revue Française d'Économie, Programme National Persée, vol. 19(3), pages 91-116.
  • Handle: RePEc:prs:rfreco:rfeco_0769-0479_2005_num_19_3_1554
    Note: DOI:10.3406/rfeco.2005.1554
    as

    Download full text from publisher

    File URL: https://doi.org/10.3406/rfeco.2005.1554
    Download Restriction: no

    File URL: https://www.persee.fr/doc/rfeco_0769-0479_2005_num_19_3_1554
    Download Restriction: no

    Citations

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


    Cited by:

    1. 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.
    2. Jérôme Gautié & David Margolis, 2009. "Introduction," Économie et Statistique, Programme National Persée, vol. 429(1), pages 3-19.
    3. Aziza GARSAA & Nadine LEVRATTO & Luc TESSIER, 2015. "Do Exemptions From Social Security Contributions Affect Job Creation? New Empirical Evidence From French Overseas Regions," Region et Developpement, Region et Developpement, LEAD, Universite du Sud - Toulon Var, vol. 42, pages 79-104.
    4. Nadine Levratto & Aziza Garsaa & Luc Tessier, 2013. "To what extent do exemptions from social security contributions affect firm growth? New evidence using quantile estimations on panel data," Working Papers hal-00833049, HAL.
    5. Ana Paula Ribeiro & Margarida Ruivo, 2007. "A case for including fiscal policies in the Eurostat Labour Market Policy database," CEF.UP Working Papers 0705, Universidade do Porto, Faculdade de Economia do Porto.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prs:rfreco:rfeco_0769-0479_2005_num_19_3_1554. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Equipe PERSEE). General contact details of provider: https://www.persee.fr/collection/rfeco .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.