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Faut-il substituer de la TVA aux cotisations sociales des employeurs ?

Listed author(s):
  • Henri Sterdyniak

    (Observatoire français des conjonctures économiques)

  • Pierre Villa

    (Laboratoire des Glucides)

Essayer d'alléger les charges des entreprises en diminuant les cotisations sociales employeurs et en compensant la baisse des recettes publiques par une hausse de la TVA n'apporterait que des avantages douteux ou transitoires. Une telle réforme n'améliorerait durablement ni la situation des entreprises, ni celle de l'emploi. Dans une économie sans échanges commerciaux avec l'extérieur, il n'y a pratiquement presque pas de différence, sur le plan de leur impact économique, entre les cotisations employeurs et la TVA déductible sur l'investissement qui existe actuellement en France. Lorsqu'on tient compte des échanges extérieurs, la mesure est équivalente à une dévaluation : elle se traduit, à court terme, par des gains de compétitivité et de croissance dans la mesure où les salariés subissent des pertes de pouvoir d'achat, mais ces gains sont transitoires et disparaissent à moyen terme, où le seul résultat permanent est un niveau plus élevé des prix.

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File URL: http://spire.sciencespo.fr/hdl:/2441/5275/resources/article-ofce-0751-6614-1984-num-6-1-968.pdf
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Paper provided by Sciences Po in its series Sciences Po publications with number info:hdl:2441/5275.

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Date of creation: Jan 1984
Publication status: Published in Revue de l'OFCE, 1984, pp.93-101
Handle: RePEc:spo:wpmain:info:hdl:2441/5275
Contact details of provider: Web page: http://www.sciencespo.fr/

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