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Le passage a une assiette valeur ajoutee pour les cotisations sociales: une caracterisation des entreprises non financieres "gagnantes" et perdantes"



Il est souvent avance que l'assiette actuelle des cotisations sociales, la masse salariale, pénalise l'emploi en rencherissant le coût du seul facteur travail et en incitant en conséquence les entreprises a substituer du capital au travail. Cette etude propose une caracterisation des entreprises les plus "gagnantes" (ou les moins "perdantes") en terme de charges de cotisation sociales, au changement d'assiette, a partir de quelque criteres et en utilisant une methodes d'analyse de la variance. Plusieurs variantes de ce changement d'assiette sont testees, en relation avec diverses définitions envisageables de la valeur ajoutee.

Suggested Citation

  • Cette, G. & Kremp, E., 1996. "Le passage a une assiette valeur ajoutee pour les cotisations sociales: une caracterisation des entreprises non financieres "gagnantes" et perdantes"," Working papers 41, Banque de France.
  • Handle: RePEc:bfr:banfra:41

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    Cited by:

    1. Jean-Pierre Galavielle, 2004. "Propositions fiscales pour l'emploi," Cahiers de la Maison des Sciences Economiques r04032, Université Panthéon-Sorbonne (Paris 1).

    More about this item


    Cotisations sociales ; salaires ; emploi ; entreprises;

    JEL classification:

    • J30 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - General
    • E25 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Aggregate Factor Income Distribution


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