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Un exercice de TVA sociale

Author

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  • Stéphane Gauthier

Abstract

This article studies the effects of a reform that would replace value added tax (VAT), a levy chiefly assessed on final household consumption, with social contributions assessed on wages. We discuss the conditions in which such a measure is not neutral for the economy. We then offer an analytical model calibrated with 2006 French national accounting data. The model predicts that a EUR13-billion VAT-funded cut in social contributions would add approximately 50,000 jobs in ten years if contributions were evenly reduced for the entire workforce, and 250,000 jobs if the reduction was concentrated on low-skilled labor.

Suggested Citation

  • Stéphane Gauthier, 2009. "Un exercice de TVA sociale," Economie & Prévision, La Documentation Française, vol. 0(1), pages 65-81.
    • Handle: RePEc:cai:ecoldc:ecop_187_0065
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    References listed on IDEAS

    as
    1. 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.
    2. Gabrielle Demange & Guy Laroque, 2000. "Retraite par répartition ou par capitalisation. Une analyse de long terme," Revue Économique, Programme National Persée, vol. 51(4), pages 813-829.
    3. 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.
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    Cited by:

    1. Michaël Zemmour, 2012. "Tax competition and the move from insurance to assistance," Documents de travail du Centre d'Economie de la Sorbonne 12090r, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, revised Mar 2013.
    2. Benjamin Carton, 2012. "Tax Reform and Coordination in a Currency Union," International Economics, CEPII research center, issue 132, pages 141-158.
    3. Pascal Belan & Clément Carbonnier & Martine Carré, 2017. "Tax devaluation with endogenous margins," Working Papers hal-01515806, HAL.
    4. Mireille Elbaum, 2011. "Le financement de la protection sociale : quelles perspectives au-delà des solutions miracles," Documents de Travail de l'OFCE 2011-27, Observatoire Francais des Conjonctures Economiques (OFCE).
    5. Rebiere, Therese, 2013. "Incidence of a "Social VAT" Reform: A French Scenario," IZA Discussion Papers 7127, Institute of Labor Economics (IZA).
    6. Patrick Fève & Julien Matheron & Jean-Guillaume Sahuc, 2010. "La TVA sociale : bonne ou mauvaise idée ?," Economie & Prévision, La Documentation Française, vol. 0(2), pages 1-19.
    7. Fève, P. & Matheron, J. & Sahuc,J-G., 2013. "Strict Fiscal Rules and Macroeconomic Stability: The Case of Social VAT," Working papers 439, Banque de France.

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