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Evaluer les réformes des exonérations générales de cotisations sociales


  • Mathieu Bunel
  • Céline Emond
  • Yannick L'Horty


In the French social system, employers get reductions of the social security contributions which are targeted on low wage workers. The total amount of these reductions is 20 billion of Euros. In the crisis context, it has been proposed to reform the actual system in several ways. We propose to evaluate the effects on employment of these possible reforms within a desaggregated model that allows to consider both wages and firms heterogeneity. According to our computations, a total suppression of employers reduced social security contributions would increase labor cost by 4.4 % and destroy between 500 000 and 610 000 jobs, mainly low wage jobs: 85 % of jobs losses would be between 1 and 1.3 minimum wage. We also show that for a given budget amount, the best reforms to tackle unemployment are those which maintain the more labor cost reductions on low wage workers. Codes JEL: C14, J3, J38
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  • Mathieu Bunel & Céline Emond & Yannick L'Horty, 2012. "Evaluer les réformes des exonérations générales de cotisations sociales," TEPP Research Report 2012-04, TEPP.
  • Handle: RePEc:tep:tepprr:rr12-04

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    References listed on IDEAS

    1. Arnaud Chéron & Jean-Olivier Hairault & François Langot, 2008. "A Quantitative Evaluation of Payroll Tax Subsidies For Low-Wage Workers: An Equilibrium Search Approach," Post-Print halshs-00270295, HAL.
    2. Nicolas Bauduin & François Legendre & Yannick L’Horty, 2010. "Les baisses de cotisations sociales ultramarines," Revue Française d'Économie, Programme National Persée, vol. 24(3), pages 167-193.
    3. 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.
    4. Mathieu Bunel & Yannick L'Horty, 2011. "Les effets des aides publiques aux Hôtels Cafés Restaurants et leurs interactions : Une évaluation sur micro-données d’entreprises," TEPP Research Report 2011-10, TEPP.
    5. 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.
    6. Pierre Cahuc, 2003. "Baisser les charges sociales, jusqu'où et comment ?," Revue Française d'Économie, Programme National Persée, vol. 17(3), pages 3-54.
    7. 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.
    8. Islem Gafsi & Yannick L'Horty & Ferhat Mihoubi, 2005. "Réformer les exonérations de cotisations sociales sur les bas salaires," Revue Française d'Économie, Programme National Persée, vol. 19(3), pages 91-116.
    9. 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.
    10. 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.
    11. Guy Laroque & Bernard Salanié, 2000. "Une décomposition du non-emploi en France," Économie et Statistique, Programme National Persée, vol. 331(1), pages 47-66.
    12. Matthieu Bunel & Yannick L'Horty, 2011. "Pourquoi est-il si difficile d'évaluer les politiques publiques ?," Post-Print halshs-00658931, HAL.
    13. 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).
    14. Muriel Barlet & Didier Blanchet & Thomas Le Barbanchon, 2009. "Microsimulation et modèles d’agents : une approche alternative pour l’évaluation des politiques d’emploi," Économie et Statistique, Programme National Persée, vol. 429(1), pages 51-76.
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    Cited by:

    1. Clément Carbonnier & Bruno Palier & Michaël Zemmour, 2016. "Tax cuts or social investment? Evaluating the opportunity cost of French employment strategy," Cambridge Journal of Economics, Oxford University Press, vol. 40(6), pages 1687-1705.
    2. Michaël Zemmour, 2013. "Les dépenses socio-fiscales ayant trait à la protection sociale : état des lieux," Sciences Po publications info:hdl:2441/6o65lgig8d0, Sciences Po.
    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. Sarah Guillou & Tania Treibich, 2014. "Le CICE : que peut-on en attendre en termes de compétitivité ?," Sciences Po publications info:hdl:2441/4obtvmo5lk9, Sciences Po.

    More about this item

    JEL classification:

    • C14 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Semiparametric and Nonparametric Methods: General
    • J3 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs
    • J38 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Public Policy


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