IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this paper

Propositions fiscales pour l'emploi

Listed author(s):
  • Jean-Pierre Galavielle



Registered author(s):

    The persistence of high rates of unemployment calls for a discussion of the tax treatment of production factors. In France as in many other countries, material productive resources are subject to a legally recoverable tax, VAT, whereas unrecoverable obligatory social levies strike human resources. Thus, production taxation is discriminating. «Recovery» of employers' social security contributions proceeds in the traditional way of tax repercussion. They are subject to a «tax wedge». The part of expenses that the enterprise will be able to slide into its sales price, depends upon market components : level of competition, elasticity of demand, a.s.o... These questions do not turn up with regard to VAT... but for a few remanences. As for the future, the problem lies with the restoration of the real comparative advantage of labour via its inherent cost, compatible with the constant exigency of competitive modernisation. Isn't it time to reflect upon a profound modification of the logic of certain obligatory levies ?.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    Paper provided by Université Panthéon-Sorbonne (Paris 1) in its series Cahiers de la Maison des Sciences Economiques with number r04032.

    in new window

    Length: 22 pages
    Date of creation: Mar 2004
    Handle: RePEc:mse:wpsorb:r04032
    Contact details of provider: Postal:
    106 - 112 boulevard de l'Hôpital, 75647 Paris cedex 13

    Phone: 01 44 07 81 00
    Fax: 01 44 07 81 09
    Web page:

    More information through EDIRC

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    in new window

    1. Patrick Artus & Henri Sterdyniak & Pierre Villa, 1980. "Investissement, emploi et fiscalité," Économie et Statistique, Programme National Persée, vol. 127(1), pages 115-127.
    2. repec:adr:anecst:y:1988:i:11:p:05 is not listed on IDEAS
    3. Artus, P., 1995. "Salaire minimum ou transferts sociaux," Papers 1995-14/t, Caisse des Depots et Consignations - Cahiers de recherche.
    4. Cette, G. & Kremp, E., 1996. "Le passage a une assiette valeur ajoutee pour les cotisations sociales: une caracterisation des entreprises non financieres "gagnantes" et perdantes"," Working papers 41, Banque de France.
    Full references (including those not matched with items on IDEAS)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:mse:wpsorb:r04032. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Lucie Label)

    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 references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link 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 profile, as there may be some citations waiting for confirmation.

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

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.