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Un exercice de TVA sociale

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  • Stéphane Gauthier

    (Crest)

Abstract

This paper studies the consequences on employment of a ¯scal reformcalled social VAT which consists to replace a wage tax by VAT. A cali-bration exercise based on 2003 french national accounts suggests that a15 billions euros reduction of wage taxes, when ¯nanced by VAT, couldlead to an increase in employment by 500 000 individuals approximately,if it is concentrated on low skilled workers. However, if the wage tax rateis reduced in the same proportion for every type of labor, the rise in em-ployment will strongly dampen ; in this case, employment would increaseby 100 000 individuals at most.

Suggested Citation

  • Stéphane Gauthier, 2006. "Un exercice de TVA sociale," Working Papers 2006-07, Center for Research in Economics and Statistics.
    • Handle: RePEc:crs:wpaper:2006-07
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    Cited by:

    1. Benjamin Carton, 2012. "Tax Reform and Coordination in a Currency Union," International Economics, CEPII research center, issue 132, pages 141-158.
    2. Pascal Belan & Clément Carbonnier & Martine Carré, 2017. "Tax devaluation with endogenous margins," Working Papers hal-01515806, HAL.
    3. Mireille Elbaum, 2011. "Le financement de la protection sociale : quelles perspectives au-delà des solutions miracles," Documents de Travail de l'OFCE 2011-27, Observatoire Francais des Conjonctures Economiques (OFCE).
    4. Rebiere, Therese, 2013. "Incidence of a "Social VAT" Reform: A French Scenario," IZA Discussion Papers 7127, Institute of Labor Economics (IZA).
    5. Patrick Fève & Julien Matheron & Jean-Guillaume Sahuc, 2010. "La TVA sociale : bonne ou mauvaise idée ?," Economie & Prévision, La Documentation Française, vol. 0(2), pages 1-19.
    6. Michaël Zemmour, 2012. "Tax competition and the move from insurance to assistance," Documents de travail du Centre d'Economie de la Sorbonne 12090, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
    7. Patrick F ve & Julien Matheron & Sahuc,J-G., 2013. "Strict Fiscal Rules and Macroeconomic Stability: The Case of Social VAT," Working papers 439, Banque de France.

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