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L'effet des incitations fiscales sur l'investissement

Author

Listed:
  • Pierre-Alain Muet
  • Sanvi Avouyi-Dovi

Abstract

[fre] Depuis une vingtaine d'années des aides spécifiques à l'investissement ont été mises en oeuvre en France à diverses reprises sous la forme de déductions fiscales ou de modifications du régime d'amortissement. L'article étudie les différentes mesures et leur impact sur l'investissement des entreprises. L'étude économétrique montre qu'elles ont eu un effet d'incitation non négligeable, accroissant l'investissement en équipement des entreprises d'un montant égal à une fois et demie en moyenne leur coût pour le budget de l'Etat. Toutefois lorqu'elles sont durables, leur efficacité s'amenuise et devient inférieure à leur coût budgétaire. [eng] For twenty years in France, specific investment grants, such as tax allowances or modifications of depreciation rules have been implemented at different times. This paper presents the various measures and their impact on firms' investment. The results of the econometric study show a tangible effect, whose consequence is an increase of investment for an average amount of one and a half higher than the cost for the Government budget. However, after one year, the efficiency is decreasing and becomes lower than the budget cost.

Suggested Citation

  • Pierre-Alain Muet & Sanvi Avouyi-Dovi, 1987. "L'effet des incitations fiscales sur l'investissement," Revue de l'OFCE, Programme National Persée, vol. 18(1), pages 149-174.
    • Handle: RePEc:prs:rvofce:ofce_0751-6614_1987_num_18_1_1087
    DOI: 10.3406/ofce.1987.1087
    Note: DOI:10.3406/ofce.1987.1087
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    References listed on IDEAS

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    1. Henri Sterdyniak & Sanvi Avouyi-Dovi, 1986. "Une série de coût d'usage du capital," Revue de l'OFCE, Programme National Persée, vol. 15(1), pages 217-226.
    2. Ando, Albert K, et al, 1974. "On the Role of Expectations of Price and Technological Change in an Investment Function," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 15(2), pages 384-414, June.
    3. Edmond Malinvaud, 1971. "Peut-on mesurer l'évolution du coût d'usage du capital productif ?," Économie et Statistique, Programme National Persée, vol. 22(1), pages 5-20.
    4. Patrick Artus & Pierre-Alain Muet, 1984. "Un panorama des développements récents de l'économétrie de l'investissement," Revue Économique, Programme National Persée, vol. 35(5), pages 791-830.
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    Cited by:

    1. Jean-Yves Chevallier & François Legendre & Pierre Morin, 1989. "L'évolution de l'investissement en France depuis 1979," Économie et Prévision, Programme National Persée, vol. 87(1), pages 55-60.
    2. Bruno Théret & Didier Uri, 1988. "La courbe de Laffer dix ans après : un essai de bilan critique," Revue Économique, Programme National Persée, vol. 39(4), pages 753-808.
    3. Youssef BOUAZIZI & Fouzi MOURJI, 2025. "L’investissement et la fiscalité au Maroc : les enseignements d’une approche sectorielle," Region et Developpement, Region et Developpement, LEAD, Universite du Sud - Toulon Var, vol. 62, pages 151-173.
    4. CEPII & OFCE & Marie-Hélène Blonde & Gérard Cornilleau & Pascal Helwaser & Jacques Le Cacheux & Jean Le Dem & Henri Sterdyniak & Bill Robinson & Stephen Smith, 1990. "Vers une fiscalité européenne ?," Revue de l'OFCE, Programme National Persée, vol. 31(1), pages 121-189.

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