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Les effets du CICE sur l’emploi, les salaires et la R&D : une évaluation ex post

Listed author(s):
  • Fabrice Gilles
  • Mathieu Bunel
  • Yannick L'Horty
  • Ferhat Mihoubi
  • Xi Yang

Le Crédit d’Impôt pour la Compétitivité et l’Emploi est l’une des mesures phare du quinquennat de François Hollande. Mis en œuvre à partir de 2013, ce dispositif consiste en un crédit d’impôt d’un montant de 4 % de la masse salariale (6% en 2014) pour tous les salaires jusqu’à 2,5 Smic. Il s’agit d’un dispositif massif pour un coût budgétaire estimé à 11,2 milliards d’euros en 2013. L’objet de cette étude est de proposer une évaluation ex post des effets de ce dispositif sur l’emploi, les salaires et un ensemble d’autres variables caractérisant les réactions des entreprises au crédit d’impôt, notamment leurs marges et leurs comportement d’investissement. Elle repose sur l’exploitation d’un ensemble exhaustif de bases de données individuelles d’entreprise combinant les fichiers de la DGFIP, de l’ACOSS et de l’INSEE.

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Paper provided by TEPP in its series TEPP Research Report with number 2016-09.

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Date of creation: 2016
Handle: RePEc:tep:tepprr:rr16-09
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