Les dépenses socio-fiscales ayant trait à la protection sociale: état des lieux

This policy brief presents the findings of a LIEPP report, which highlights the existence of a French "hidden welfare state", insofar as "socio-fiscal expenditure" (fiscal expenditures and social exemptions) influence not only social revenue (waivers and exemptions), but also the functioning of the welfare state (income support, access to social services, etc.). The study presents a comprehensive overview of socio-fiscal expenditure relating to social protection dor the year 2011 and proposes a typology to reintegrate them in to more standard methods of social protection analysis. The budgetary cost of these social protections amounts to tens-of-billions of euros, even if the actuel financial gain anticipated from their removal has to be evaluated on a case by case basis. The main policy sectors include employment and remuneration (employer contribution exemptions, conrtibution waivers) family policies, the private sector's supplementary insurance coverage and personnel services. A detailed review of academic material emphasises the inconsistency of the measures (notably in terms of job creation) and their anti-redistributive effet. Finally, an international comparison utilising the tenuous available data, suggests France ranks among the countries with the highest socio-fiscal expenditure, notably as a means by which to subsidise private spending.