IDEAS home Printed from https://ideas.repec.org/p/hal/wpaper/hal-01695167.html
   My bibliography  Save this paper

Les limites des allégements de charges sur les bas salaires

Author

Listed:
  • Vincent Charlet
  • Philippe Frocrain

    (CERNA i3 - Centre d'économie industrielle i3 - Mines Paris - PSL (École nationale supérieure des mines de Paris) - PSL - Université Paris Sciences et Lettres - I3 - Institut interdisciplinaire de l’innovation - CNRS - Centre National de la Recherche Scientifique)

Abstract

No abstract is available for this item.

Suggested Citation

  • Vincent Charlet & Philippe Frocrain, 2017. "Les limites des allégements de charges sur les bas salaires," Working Papers hal-01695167, HAL.
  • Handle: RePEc:hal:wpaper:hal-01695167
    Note: View the original document on HAL open archive server: https://minesparis-psl.hal.science/hal-01695167v1
    as

    Download full text from publisher

    File URL: https://minesparis-psl.hal.science/hal-01695167v1/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Bertrand Lhommeau & Véronique Rémy, 2009. "Les politiques d’allégements ont-elles un effet sur la mobilité salariale des travailleurs à bas salaire ?," Économie et Statistique, Programme National Persée, vol. 429(1), pages 21-49.
    2. Nadja Dwenger & Pia Rattenhuber & Viktor Steiner, 2019. "Sharing the Burden? Empirical Evidence on Corporate Tax Incidence," German Economic Review, Verein für Socialpolitik, vol. 20(4), pages 107-140, November.
    3. repec:hal:spmain:info:hdl:2441/4v8c8tnfgu8g392dpm6uaefuus is not listed on IDEAS
    4. repec:hal:spmain:info:hdl:2441/5572 is not listed on IDEAS
    5. Stéphanie Jamet, 2005. "De l'impact sectoriel à l'effet macro-économique des allégements de cotisations sociales," Revue Française d'Économie, Programme National Persée, vol. 19(3), pages 57-90.
    6. Lawrence F. Katz, 1996. "Wage Subsidies for the Disadvantaged," NBER Working Papers 5679, National Bureau of Economic Research, Inc.
    7. Bovenberg, A. Lans & Graafland, Johan J. & de Mooij, Ruud A., 2000. "Tax reform and the Dutch labor market: an applied general equilibrium approach," Journal of Public Economics, Elsevier, vol. 78(1-2), pages 193-214, October.
    8. Arulampalam, Wiji & Devereux, Michael P. & Maffini, Giorgia, 2012. "The direct incidence of corporate income tax on wages," European Economic Review, Elsevier, vol. 56(6), pages 1038-1054.
    9. repec:hal:spmain:info:hdl:2441/6b7kf1issd8leb93o27ofdm8cu is not listed on IDEAS
    10. Pissarides, Christopher A., 1998. "The impact of employment tax cuts on unemployment and wages; The role of unemployment benefits and tax structure," European Economic Review, Elsevier, vol. 42(1), pages 155-183, January.
    11. Anderson, Patricia M. & Meyer, Bruce D., 2000. "The effects of the unemployment insurance payroll tax on wages, employment, claims and denials," Journal of Public Economics, Elsevier, vol. 78(1-2), pages 81-106, October.
    12. Jean-Pierre Laffargue, 1996. "Fiscalité, charges sociales, qualifications et emploi," Économie et Prévision, Programme National Persée, vol. 125(4), pages 87-105.
    13. 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.
    14. Betcherman, Gordon & Daysal, N. Meltem & Pagés, Carmen, 2010. "Do employment subsidies work? Evidence from regionally targeted subsidies in Turkey," Labour Economics, Elsevier, vol. 17(4), pages 710-722, August.
    15. Sébastien Doisy & Sandrine Duchêne & Christian Gianella, 2004. "Un modèle d'appariement avec hétérogénéité du facteur travail : un nouvel outil d'évaluation des politiques économiques," Economie & Prévision, La Documentation Française, vol. 162(1), pages 1-22.
    16. Bernard Salanié, 2000. "Une maquette analytique de long terme du marché du travail," Économie et Prévision, Programme National Persée, vol. 146(5), pages 1-13.
    17. Gruber, Jonathan, 1997. "The Incidence of Payroll Taxation: Evidence from Chile," Journal of Labor Economics, University of Chicago Press, vol. 15(3), pages 72-101, July.
    18. Chéron, Arnaud & Hairault, Jean-Olivier & Langot, François, 2008. "A quantitative evaluation of payroll tax subsidies for low-wage workers: An equilibrium search approach," Journal of Public Economics, Elsevier, vol. 92(3-4), pages 817-843, April.
    19. Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2015. "Do Higher Corporate Taxes Reduce Wages?," IZA Discussion Papers 9606, Institute of Labor Economics (IZA).
    20. Pierre Cahuc & Stéphane Carcillo, 2014. "The Detaxation of Overtime Hours: Lessons from the French Experiment," Journal of Labor Economics, University of Chicago Press, vol. 32(2), pages 361-400.
    21. Ive MARX, 2001. "Job subsidies and cuts in employers' social security contributions: The verdict of empirical evaluation studies," International Labour Review, International Labour Organization, vol. 140(1), pages 69-83, March.
    22. Kramarz, Francis & Philippon, Thomas, 2001. "The impact of differential payroll tax subsidies on minimum wage employment," Journal of Public Economics, Elsevier, vol. 82(1), pages 115-146, October.
    23. Richard Duhautois & Fabrice Gilles, 2013. "Payroll tax reductions and job flows in France," Working Papers hal-01006652, HAL.
    24. Clément Carbonnier, 2013. "Faut-il élargir les allègements de cotisations sociales aux salaires élevés ?," Post-Print hal-01024769, HAL.
    25. Huttunen, Kristiina & Pirttilä, Jukka & Uusitalo, Roope, 2013. "The employment effects of low-wage subsidies," Journal of Public Economics, Elsevier, vol. 97(C), pages 49-60.
    26. Mr. Raphael A Espinoza & Mrs. Esther Perez Ruiz, 2014. "Labor Tax Cuts and Employment: A General Equilibrium Approach for France," IMF Working Papers 2014/114, International Monetary Fund.
    27. repec:hal:spmain:info:hdl:2441/eo6779thqgm5r489m6s8g682l is not listed on IDEAS
    28. Bruno Crépon & Rozenn Desplatz, 2001. "Une nouvelle évaluation des effets des allégements de charges sociales sur les bas salaires suivi de commentaires de Yannick L'Horty et Guy Lacroix," Économie et Statistique, Programme National Persée, vol. 348(1), pages 3-34.
    29. Pierre Cahuc & Stéphane Carcillo, 2012. "Les conséquences des allégements généraux de cotisations patronales sur les bas salaires," Revue française d'économie, Presses de Sciences-Po, vol. 0(2), pages 19-61.
    30. Belan, Pascal & Carré, Martine & Gregoir, Stéphane, 2010. "Subsidizing low-skilled jobs in a dual labor market," Labour Economics, Elsevier, vol. 17(5), pages 776-788, October.
    31. Cruces, Guillermo & Galiani, Sebastian & Kidyba, Susana, 2010. "Payroll taxes, wages and employment: Identification through policy changes," Labour Economics, Elsevier, vol. 17(4), pages 743-749, August.
    32. Egebark, Johan & Kaunitz, Niklas, 2013. "Do payroll tax cuts raise youth employment?," Working Paper Series 2013:27, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    33. Thomas Bauer & Regina Riphahn, 2002. "Employment effects of payroll taxes - an empirical test for Germany," Applied Economics, Taylor & Francis Journals, vol. 34(7), pages 865-876.
    34. Jean-Paul Fitoussi, 2000. "Payroll tax reductions for the low paid," Post-Print hal-00972903, HAL.
    35. 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.
    36. Fabrice Gilles & Mathieu Bunel & Yannick L'Horty & Ferhat Mihoubi & Xi Yang, 2016. "Les effets du CICE sur l’emploi, les salaires et la R&D : une évaluation ex post," TEPP Research Report 2016-09, TEPP.
    37. Petrucci, Alberto & Phelps, Edmund S., 2009. "Two-sector perspectives on the effects of payroll tax cuts and their financing," Journal of Public Economics, Elsevier, vol. 93(1-2), pages 176-190, February.
    38. Ossi Korkeamäki & Roope Uusitalo, 2009. "Employment and wage effects of a payroll-tax cut—evidence from a regional experiment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(6), pages 753-772, December.
    39. Bingley, Paul & Lanot, Gauthier, 2002. "The incidence of income tax on wages and labour supply," Journal of Public Economics, Elsevier, vol. 83(2), pages 173-194, February.
    40. Pierre Cahuc, 2003. "Baisser les charges sociales, jusqu'où et comment ?," Revue Française d'Économie, Programme National Persée, vol. 17(3), pages 3-54.
    41. Pierre Cahuc & André Zylberberg, 2008. "Reduction of working time and unemployment," Post-Print halshs-00255770, HAL.
    42. repec:hal:spmain:info:hdl:2441/1aeo7h7o569ilqjt5db064dfm3 is not listed on IDEAS
    43. Giorgio Brunello & Maria Laura Parisi & Daniela Sonedda, 2002. "Labor Taxes and Wages: Evidence from Italy," CESifo Working Paper Series 715, CESifo.
    44. 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.
    45. Brigitte Dormont & Marianne Pauchet, 1997. "L'élasticité de l'emploi au coût salarial dépend-elle des structures de qualification ?," Économie et Statistique, Programme National Persée, vol. 301(1), pages 149-168.
    46. 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.
    47. Bruno Crépon & Rozenn Desplatz, 2002. "Réponse à une fiche de lecture - Réductions de charges et emploi : évaluer la critique," Revue de l'OFCE, Presses de Sciences-Po, vol. 82(3), pages 231-245.
    48. Niels Fredriksen & Peter Hansen & Henrik Jacobsen & Peter Sørensen, 1995. "Subsidising consumer services: effects on employment, welfare and the informal economy," Fiscal Studies, Institute for Fiscal Studies, vol. 16(2), pages 71-93, May.
    49. Pierre Cahuc & Stéphane Carcillo, 2012. "Les conséquences des allègements généraux de cotisations patronales sur les bas salaires," Post-Print hal-03461125, HAL.
    50. Yannick L'Horty, 2000. "Quand les hausses du SMIC réduisent le coût du travail," Revue Économique, Programme National Persée, vol. 51(3), pages 499-512.
    51. Guy Laroque & Bernard Salanié, 2000. "Une décomposition du non-emploi en France," Économie et Statistique, Programme National Persée, vol. 331(1), pages 47-66.
    52. Lehmann, Etienne & Marical, François & Rioux, Laurence, 2011. "Labor Earnings Respond Differently to Income-Tax and to Payroll-Tax Reforms," IZA Discussion Papers 6108, Institute of Labor Economics (IZA).
    53. repec:hal:spmain:info:hdl:2441/41lpcmurn7982qonlgmfja0329 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    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. Skedinger, Per, 2014. "Effects of Payroll Tax Cuts for Young Workers," Working Paper Series 1031, Research Institute of Industrial Economics.
    2. 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.
    3. 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.
    4. repec:spo:wpmain:info:hdl:2441/eo6779thqgm5r489m6s8g682l is not listed on IDEAS
    5. repec:hal:spmain:info:hdl:2441/eo6779thqgm5r489m6s8g682l is not listed on IDEAS
    6. Emmanuel Saez & Benjamin Schoefer & David Seim, 2019. "Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers' Tax Cut in Sweden," American Economic Review, American Economic Association, vol. 109(5), pages 1717-1763, May.
    7. Egebark, Johan & Kaunitz, Niklas, 2018. "Payroll taxes and youth labor demand," Labour Economics, Elsevier, vol. 55(C), pages 163-177.
    8. Kim, Jinyoung & Kim, Seonghoon & Koh, Kanghyock, 2022. "Labor market institutions and the incidence of payroll taxation," Journal of Public Economics, Elsevier, vol. 209(C).
    9. repec:hal:spmain:info:hdl:2441/6o65lgig8d0qcro9oj599gl90 is not listed on IDEAS
    10. Clément Carbonnier, 2014. "Payroll Taxation and the structure of qualifications and wages in a segmented frictional labor market with intrafirm bargaining," THEMA Working Papers 2014-20, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
    11. Jérôme Gautié & David Margolis, 2009. "Introduction," Économie et Statistique, Programme National Persée, vol. 429(1), pages 3-19.
    12. Clément Carbonnier, 2015. "Payroll Taxation, qualifications, wages and unemployment rates in a frictional labor market with productive interactions between segments," Working Papers hal-01203122, HAL.
    13. repec:spo:wpmain:info:hdl:2441/6o65lgig8d0qcro9oj599gl90 is not listed on IDEAS
    14. repec:spo:wpecon:info:hdl:2441/eo6779thqgm5r489m6s8g682l is not listed on IDEAS
    15. Huttunen, Kristiina & Pirttilä, Jukka & Uusitalo, Roope, 2013. "The employment effects of low-wage subsidies," Journal of Public Economics, Elsevier, vol. 97(C), pages 49-60.
    16. repec:hal:wpspec:info:hdl:2441/eo6779thqgm5r489m6s8g682l is not listed on IDEAS
    17. Matthias Collischon & Kamila Cygan-Rehm & Regina T. Riphahn, 2021. "Employment effects of payroll tax subsidies," Small Business Economics, Springer, vol. 57(3), pages 1201-1219, October.
    18. Eduardo Lora & Johanna Fajardo-González, 2016. "Employment and taxes in Latin America: An empirical study of the effects of payroll, corporate income and value-added taxes on labor outcomes," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, vol. 35(Especial ), pages 75-117, January.
    19. Yasemin Dildar, 2020. "Targeting Women’s Employment: Do Employment Subsidies Work? Evidence from Turkey," Review of Radical Political Economics, Union for Radical Political Economics, vol. 52(1), pages 5-25, March.
    20. David Spector, 2001. "Emploi : une analyse critique des politiques malthusiennes," Économie et Prévision, Programme National Persée, vol. 150(4), pages 13-31.
    21. Andrea ALBANESE & Bart COCKX, 2015. "Permanent Wage Cost Subsidies for Older Workers. An Effective Tool for Increasing Working Time and Postponing Early Retirement?," LIDAM Discussion Papers IRES 2015006, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
    22. Binnur Balkan & Yusuf Soner Baskaya & Semih Tumen, 2014. "Evaluating the Impact of the Post-2008 Employment Subsidy Program in Turkey," Working Papers 1414, Research and Monetary Policy Department, Central Bank of the Republic of Turkey.
    23. Egebark, Johan & Kaunitz, Niklas, 2013. "Do payroll tax cuts raise youth employment?," Working Paper Series 2013:27, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    24. Aziza Garsaa & Nadine Levratto, 2015. "Do labor tax rebates facilitate firm growth? An empirical study on French establishments in the manufacturing industry, 2004–2011," Small Business Economics, Springer, vol. 45(3), pages 613-641, October.
    25. Halit Basbuga & Hakan Kitapci & Enes Cengiz Oguz & Yusuf Elkoca, 2022. "Active Labour Market Policies and Macroeconomic Variables on Employment, Informal Employment and Income Effects: The case of Turkey," International Journal of Economics and Financial Issues, Econjournals, vol. 12(2), pages 72-83, March.
    26. Stéphane Carcillo, 2005. "Commentaire de l'article de A. Chéron, J.-O. Hairault et F. Langot," Revue Française d'Économie, Programme National Persée, vol. 19(4), pages 41-58.

    More about this item

    Statistics

    Access and download statistics

    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:wpaper:hal-01695167. 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.