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Les mesures fiscales d’incitation au travail des personnes non qualifiées

Author

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  • Hélène Périvier

    (Observatoire français des conjonctures économiques)

Abstract

Cet article propose de faire le point sur les concepts de trappes à pauvreté, inactivité et chômage. Puis il passe en revue les outils fiscaux utilisés par différents pays européens pour limiter l’apparition de ces pièges. Enfin, une attention particulière est portée aux crédits d’impôt. La Prime pour l’emploi (PPE) instaurée en 2001 en France relève de cette logique qui consiste à rendre l’emploi plus rémunérateur afin d’encourager les individus à travailler. L’utilisation à cette fin de la fiscalité, et plus précisément du crédit d’impôt, n’est pas nouvelle. Les États-Unis ont développé massivement à partir du milieu des années 1990 l’Earned Income Tax Credit, EITC, dans cette optique d’incitation. De même, à la fin des années 1990, le Royaume-Uni a suivi cette voie (Working Family Tax Credit, WFTC). Ces expériences étrangères fournissent un terrain d’analyse fertile concernant les effets incitatifs et redistributifs des crédits d’impôt. Sur la base des résultats obtenus aux États-Unis, les modifications du dispositif initial de la PPE inscrites dans la Loi de finances de 2003 sont supposées accentuer l’incitation au travail. Il est néanmoins peu probable que la PPE induise les effets positifs sur la participation au marché du travail observés aux États-Unis, et dans une moindre mesure au Royaume-Uni, et ceci pour deux raisons principales : d’une part les différences entre les dispositifs sont trop importantes pour que les mêmes effets se produisent, d’autre part les contextes économiques anglo-saxons et français (particulièrement en ce qui concerne le marché du travail) ne sont pas équivalents.

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  • Hélène Périvier, 2003. "Les mesures fiscales d’incitation au travail des personnes non qualifiées," Sciences Po publications info:hdl:2441/3464, Sciences Po.
    • Handle: RePEc:spo:wpmain:info:hdl:2441/3464
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    References listed on IDEAS

    as
    1. Isabelle Joumard, 2003. "Tax systems in European Union countries," OECD Economic Studies, OECD Publishing, vol. 2002(1), pages 91-151.
    2. Gaël Dupont & Henri Sterdyniak & Jacques Le Cacheux & Vincent Touzé, 2000. "La réforme fiscale en France : bilan et perspectives," Revue de l'OFCE, Programme National Persée, vol. 75(1), pages 183-242.
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    7. Pierre Cahuc, 2002. "A quoi sert la prime pour l'emploi ?," Revue Française d'Économie, Programme National Persée, vol. 16(3), pages 3-61.
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    Cited by:

    1. Henri Sterdyniak, 2003. "Les réformes fiscales en Europe, 1992-2002," Revue de l'OFCE, Presses de Sciences-Po, vol. 87(4), pages 337-407.
    2. Elena Stancanelli, 2004. "Evaluating the impact of the French tax credit programme: a difference in difference model," Documents de Travail de l'OFCE 2004-07, Observatoire Francais des Conjonctures Economiques (OFCE).
    3. Diagne, Youssoupha Sakrya, 2014. "La crédibilité budgétaire au Sénégal [Fiscal credibility in Senegal]," MPRA Paper 114166, University Library of Munich, Germany.
    4. Elena G. F. Stancanelli & Henri Sterdyniak, 2004. "Un bilan des études sur la Prime pour l'emploi," Revue de l'OFCE, Presses de Sciences-Po, vol. 88(1), pages 17-41.
    5. repec:spo:wpecon:info:hdl:2441/5270 is not listed on IDEAS
    6. Fanny Moffette & Dorothée Boccanfuso & Patrick Richard & Luc Savard, 2013. "Estimating the Impact of the Québec’s Work Incentive Program on Labour Supply: An Ex Post Microsimulation Analysis," Cahiers de recherche 13-01, Departement d'économique de l'École de gestion à l'Université de Sherbrooke.
    7. repec:hal:spmain:info:hdl:2441/5270 is not listed on IDEAS
    8. repec:hal:wpspec:info:hdl:2441/5283 is not listed on IDEAS
    9. Karine Briard, 2020. "L’élasticité de l’offre de travail des femmes en France. Petite revue de méthodes et de résultats," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(5), pages 39-72.
    10. repec:spo:wpecon:info:hdl:2441/5283 is not listed on IDEAS
    11. repec:hal:wpspec:info:hdl:2441/5270 is not listed on IDEAS
    12. repec:hal:spmain:info:hdl:2441/5283 is not listed on IDEAS
    13. Luc Godbout & Matthieu Arseneau, 2005. "La prime au travail du Québec : Un véritable outil d'incitation au travail ou une simple façon de baisser l'impôt?," CIRANO Working Papers 2005s-01, CIRANO.

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    More about this item

    Keywords

    Chômage; Pauvreté; Inactivité;
    All these keywords.

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply

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