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Exonérations ciblées de cotisations sociales et évolution de l’emploi : un bilan à partir des études disponibles

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  • Philippe De Vreyer

    (Université de Nantes et membre associé à l’EPEE, Université d’Evry)

Abstract

Nous évaluons l’e¤et en termes d’emploi des réductions de charges sociales ciblées sur les bas salaires, à partir des études disponibles. Nous commençons par examiner les arguments théoriques en faveur où à l’encontre de la réduction des charges sociales sur les bas salaires, en les confrontant aux évidences véhiculées par les études disponibles, de façon à évaluer leur pertinence. Ensuite nous proposons une évaluation critique des di¤érentes études dont l’objet est d’estimer les e¤ets attendus ou constatés des réductions ciblées de charges sociales. Nous montrons en particulier que les études prospectives ont souvent tendance à négliger certains aspects importants du problème et que les études ex-post manquent encore du recul nécessaire pour apporter une réponse pleinement convaincante à la question posée. Using the available studies, we evaluate the employment e¤ects of low wage targeted social charges exonerations. After examining the theoretical arguments for and against such exonerations, we propose a critical review of the existing studies. In particular we show that the prospective studies often fail to hold account of potentially important e¤ects, whereas the expost analyses lack of the necessary time lag since exonerations have been granted to provide really convincing results.

Suggested Citation

  • Philippe De Vreyer, 2003. "Exonérations ciblées de cotisations sociales et évolution de l’emploi : un bilan à partir des études disponibles," Documents de recherche 03-02, Centre d'Études des Politiques Économiques (EPEE), Université d'Evry Val d'Essonne.
  • Handle: RePEc:eve:wpaper:03-02
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    File URL: http://epee.univ-evry.fr/RePEc/2003/03-02.pdf
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