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L’assurance maladie complémentaire des salariés au prisme du fiscal welfare… what’s going wrong in France ?

Author

Listed:
  • Marion del Sol

    (IODE - Institut de l'Ouest : Droit et Europe - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique)

  • Pascale Turquet

    (LIRIS - Laboratoire interdisciplinaire de recherche en innovations sociétales - UR2 - Université de Rennes 2)

Abstract

Cet article interroge à la fois la rationalité, la légitimité et l'équité des dépenses socio-fiscales conditionnées à la mise en œuvre de dispositifs collectifs d'assurance maladie complémentaire en entreprise. Ces dépenses sont relativement anciennes mais ont changé de nature au 1er janvier 2016, date depuis laquelle les entreprises ont l'obligation de financer au moins à 50 % une couverture complémentaire maladie au bénéfice de leurs salariés. La logique d'incitation qui prévalait jusqu'alors a par conséquent fait place à celle du subventionnement à l'achat d'une assurance privée. Si le caractère incohérent et inégalitaire d'un tel subventionnement ainsi que l'inefficience de la juxtaposition assurance maladie obligatoire (AMO)-assurance maladie complémentaire (AMC) font l'objet de nombreux questionnements et critiques, l'assurance privée semble cependant toujours constituer l'horizon indépassable des réformes dans le champ de l'assurance maladie.

Suggested Citation

  • Marion del Sol & Pascale Turquet, 2021. "L’assurance maladie complémentaire des salariés au prisme du fiscal welfare… what’s going wrong in France ?," Post-Print hal-03411441, HAL.
    • Handle: RePEc:hal:journl:hal-03411441
    DOI: 10.3917/rdli.103.0045
    Note: View the original document on HAL open archive server: https://hal.science/hal-03411441
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    References listed on IDEAS

    as
    1. Salvador Barrios & Francesco Figari & Luca Gandullia & Sara Riscado, 2016. "The fiscal and equity impact of tax expenditures in the European Union," JRC Working Papers on Taxation & Structural Reforms 2016-01, Joint Research Centre.
    2. Nathalie Morel & Chloé Touzet & Michaël Zemmour, 2018. "Fiscal welfare : le rôle des niches socio-fiscales dans la protection sociale en Europe," Revue française de socio-Economie, La découverte, vol. 0(1), pages 123-141.
    3. Monique Kerleau & Franck Durand & Anne Fretel & Isabelle Hirtzlin, 2008. "Pratiques et enjeux autour de la protection sociale complémentaire d'entreprise," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-00264619, HAL.
    4. Samantha Haulotte & Christian Valenduc, 2014. "Réduire les dépenses fiscales : une voie de réforme ?," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(1), pages 31-47.
    5. Nathalie Morel & Chloé Touzet & Michaël Zemmour, 2018. "Fiscal welfare : le rôle des niches socio-fiscales dans la protection sociale en Europe," Post-Print hal-02184147, HAL.
    6. Figari, Francesco & Riscado, Sara & Barrios, Salvador & Coda Moscarola, Flavia & Gandullia, Luca, 2019. "The fiscal and equity impact of social tax expenditures in the EU," EUROMOD Working Papers EM20/19, EUROMOD at the Institute for Social and Economic Research.
    7. Pascale Turquet, 2004. "A stronger role for the private sector in France's health insurance?," International Social Security Review, John Wiley & Sons, vol. 57(4), pages 67-89, September.
    8. Noélie Delahaie & Richard Duhautois, 2013. "L'effet de l'intéressement sur l'évolution des salaires," Post-Print halshs-00979657, HAL.
    9. Nathalie Morel & Chloé Touzet & Michael Zemmour, 2018. "Fiscal welfare: le rôle des niches socio-fiscales dans la protection sociale en Europe," Post-Print hal-02390877, HAL.
    10. Monique Kerleau & Franck Durand & Anne Fretel & Isabelle Hirtzlin, 2008. "Pratiques et enjeux autour de la protection sociale complémentaire d'entreprise," Post-Print hal-00264619, HAL.
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