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TVA sociale et financement de la protection sociale

Author

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  • Jean-Marie Monnier

    (CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique)

Abstract

Depuis trente ans, la France débat du mode de financement de la protection sociale. Au delà des cotisations sociales attachées à la fonction assurancielle de la Sécurité sociale, le choix s'est d'abord porté sur la fiscalité directe des revenus avec la contribution sociale généralisée (CSG). Il s'agissait surtout d'élargir l'assiette de ce financement. Plus récemment, la désindustrialisation et la perte de compétitivité extérieure des entreprises françaises ont abouti à la décision contestée de création d'une taxe sur la valeur ajoutée (TVA) sociale. L'article montre que cette taxe pourrait en fait provoquer un cycle inflationniste et avoir un impact négatif sur la croissance en raison de la ponction opérée sur le pouvoir d'achat des ménages.

Suggested Citation

  • Jean-Marie Monnier, 2012. "TVA sociale et financement de la protection sociale," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-00704105, HAL.
  • Handle: RePEc:hal:cesptp:hal-00704105
    Note: View the original document on HAL open archive server: https://hal.science/hal-00704105
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