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Réformer les exonérations de cotisations sociales sur les bas salaires


  • Islem Gafsi
  • Yannick L'Horty
  • Ferhat Mihoubi


[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

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    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.

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