IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-00731155.html
   My bibliography  Save this paper

Un exercice de TVA sociale

Author

Listed:
  • Stéphane Gauthier

    (ENSAE Paris - École Nationale de la Statistique et de l'Administration Économique, CREST-INSEE - Centre de Recherche en Economie et en Statistique - Institut national de la statistique et des études économiques (INSEE), CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique)

Abstract

This article studies the effects of a reform that would replace value added tax (VAT), a levy chiefly assessed on final household consumption, with social contributions assessed on wages. We discuss the conditions in which such a measure is not neutral for the economy. We then offer an analytical model calibrated with 2006 French national accounting data. The model predicts that a EUR13-billion VAT-funded cut in social contributions would add approximately 50,000 jobs in ten years if contributions were evenly reduced for the entire workforce, and 250,000 jobs if the reduction was concentrated on low-skilled labor.

Suggested Citation

  • Stéphane Gauthier, 2009. "Un exercice de TVA sociale," Post-Print hal-00731155, HAL.
  • Handle: RePEc:hal:journl:hal-00731155
    Note: View the original document on HAL open archive server: https://hal.science/hal-00731155
    as

    Download full text from publisher

    File URL: https://hal.science/hal-00731155/document
    Download Restriction: no
    ---><---

    Other versions of this item:

    References listed on IDEAS

    as
    1. Gabrielle Demange & Guy Laroque, 2000. "Retraite par répartition ou par capitalisation. Une analyse de long terme," Revue Économique, Programme National Persée, vol. 51(4), pages 813-829.
    2. Jean-Pierre Laffargue, 2000. "Effets et financement d'une réduction des charges sur les bas salaires," Revue Économique, Programme National Persée, vol. 51(3), pages 489-498.
    3. Sophie Audric & Pauline Givord & Corinne Prost, 2000. "Estimation de l'impact sur l'emploi non qualifié des mesures de baisse de charges," Revue Économique, Programme National Persée, vol. 51(3), pages 513-522.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Michaël Zemmour, 2012. "Tax competition and the move from insurance to assistance," Documents de travail du Centre d'Economie de la Sorbonne 12090r, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, revised Mar 2013.
    2. Benjamin Carton, 2012. "Tax Reform and Coordination in a Currency Union," International Economics, CEPII research center, issue 132, pages 141-158.
    3. Pascal Belan & Clément Carbonnier & Martine Carré, 2017. "Tax devaluation with endogenous margins," Working Papers hal-01515806, HAL.
    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. Fève, P. & Matheron, J. & Sahuc,J-G., 2013. "Strict Fiscal Rules and Macroeconomic Stability: The Case of Social VAT," Working papers 439, Banque de France.
    7. 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).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Christian Gianella & Sandrine Duchêne & Sébastien Doisy, 2004. "Un modèle d’appariement avec hétérogénéité du facteur travail : un nouvel outil d’évaluation des politiques économiques," Économie et Prévision, Programme National Persée, vol. 162(1), pages 1-22.
    2. Éric Heyer & Mathieu Plane, 2012. "Impact des allégements de cotisations patronales des bas salaires sur l'emploi. L'apport des modèles macroéconomiques," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(7), pages 123-140.
    3. Mathieu Bunel & Céline Emond & Yannick L’Horty, 2012. "Évaluer les réformes des exonérations générales de cotisations sociales," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(7), pages 57-103.
    4. David Spector, 2001. "Emploi : une analyse critique des politiques malthusiennes," Économie et Prévision, Programme National Persée, vol. 150(4), pages 13-31.
    5. Vincent Charlet & Philippe Frocrain, 2017. "Les limites des allégements de charges sur les bas salaires," Working Papers hal-01695167, HAL.
    6. Jérôme Gautié & David Margolis, 2009. "Introduction," Économie et Statistique, Programme National Persée, vol. 429(1), pages 3-19.
    7. repec:hal:spmain:info:hdl:2441/eo6779thqgm5r489m6s8g682l is not listed on IDEAS
    8. repec:hal:spmain:info:hdl:2441/6o65lgig8d0qcro9oj599gl90 is not listed on IDEAS
    9. Eichhorst, Werner, 2007. "The Gradual Transformation of Continental European Labor Markets: France and Germany Compared," IZA Discussion Papers 2675, Institute of Labor Economics (IZA).
    10. Jean-Guillaume Sahuc & Julien Matheron & Patrick Fève, 2010. "La TVA sociale : bonne ou mauvaise idée ?," Économie et Prévision, Programme National Persée, vol. 193(2), pages 1-19.
    11. Islem Gafsi & Yannick L’Horty & Ferhat Mihoubi, 2004. "Allègement du coût du travail et emploi peu qualifié : une réévaluation," Documents de recherche 04-03, Centre d'Études des Politiques Économiques (EPEE), Université d'Evry Val d'Essonne.
    12. Koen Burggraeve & Philip Du Caju, 2003. "Reductions in employers' social security contributions in a wage norm and automatic indexing régime," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 46(4), pages 31-64.
    13. repec:spo:wpecon:info:hdl:2441/eo6779thqgm5r489m6s8g682l is not listed on IDEAS
    14. Jean-Pierre Laffargue, 2005. "Demographic transition, intergenerational transfers and the increase in public and national debts," PSE Working Papers halshs-00590826, HAL.
    15. Jean-Pierre Laffargue, 2005. "Demographic transition, intergenerational transfers and the increase in public and national debts," Working Papers halshs-00590826, HAL.
    16. Laffargue, Jean-Pierre, 2005. "Demographic transition, intergenerational transfers and the increase in public and national debts," CEPREMAP Working Papers (Docweb) 0509, CEPREMAP.
    17. Jean-Pierre Laffargue & Anne Saint-Martin, 1999. "Inégalités, biais de progrès technique et imperfections de marché en France de 1974 à 1993," Économie et Prévision, Programme National Persée, vol. 138(2), pages 89-109.
    18. Paul van den Noord & Chistopher Heady, 2001. "Surveillance of Tax Policies: A Synthesis of Findings in Economic Surveys," OECD Economics Department Working Papers 303, OECD Publishing.
    19. Michael Zemmour, 2013. "Les dépenses socio-fiscales ayant trait à la protection sociale : état des lieux," Sciences Po publications info:hdl:2441/6o65lgig8d0, Sciences Po.
    20. Joseph Hanna, 2006. "Capital accumulation, overlapping generations and dynamic efficiency in pension funding," Operations Research and Decisions, Wroclaw University of Science and Technology, Faculty of Management, vol. 16(1), pages 39-54.
    21. Olivier, PIERARD, 2004. "Impact of Selective Reductions in Labor Taxation," LIDAM Discussion Papers IRES 2004035, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
    22. repec:hal:wpspec:info:hdl:2441/eo6779thqgm5r489m6s8g682l is not listed on IDEAS

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00731155. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.