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Faut-il substituer de la TVA aux cotisations sociales des employeurs ?

  • Henri Sterdyniak
  • Pierre Villa

[eng] To try to reduce business costs by decreasing employer social contributions and by compensating for the drop in public revenues with an increase in the Tax on Added Value would bring about only doubtful or transitory advantages. Such a reform, on a long term basis, would improve neither the situation of businesses nor employment. In an economy without foreign trade, where economic impact is concerned, there is practically no difference between employer contributions and the VAT deductible on investments, which exists at the present moment in France. When foreign trade is considered, the mesure is the equivalent of a devaluation : short term, it means gains in competitiveness and growth, to the extent that wage-earners sustain a loss of buying power, but these gains are transitory and disappear middle-course when the only permanent result is a higher price level. [fre] Essayer d'alléger les charges des entreprises en diminuant les cotisations sociales employeurs et en compensant la baisse des recettes publiques par une hausse de la TVA n'apporterait que des avantages douteux ou transitoires. Une telle réforme n'améliorerait durablement ni la situation des entreprises, ni celle de l'emploi. Dans une économie sans échanges commerciaux avec l'extérieur, il n'y a pratiquement presque pas de différence, sur le plan de leur impact économique, entre les cotisations employeurs et la TVA déductible sur l'investissement qui existe actuellement en France. Lorsqu'on tient compte des échanges extérieurs, la mesure est équivalente à une dévaluation : elle se traduit, à court terme, par des gains de compétitivité et de croissance dans la mesure où les salariés subissent des pertes de pouvoir d'achat, mais ces gains sont transitoires et disparaissent à moyen terme, où le seul résultat permanent est un niveau plus élevé des prix.

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File URL: http://dx.doi.org/10.3406/ofce.1984.968
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File URL: http://www.persee.fr/articleAsPDF/ofce_0751-6614_1984_num_6_1_968/ofce_0751-6614_1984_num_6_1_968.pdf?mode=light
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Article provided by Programme National Persée in its journal Revue de l'OFCE.

Volume (Year): 6 (1984)
Issue (Month): 1 ()
Pages: 93-101

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Handle: RePEc:prs:rvofce:ofce_0751-6614_1984_num_6_1_968
Note: DOI:10.3406/ofce.1984.968
Contact details of provider: Web page: http://www.persee.fr/web/revues/home/prescript/revue/ofce

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