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Investissement, emploi et fiscalité

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  • Patrick Artus
  • Henri Sterdyniak
  • Pierre Villa

Abstract

[fre] Investissement, emploi et fiscalité par Patrick ARTUS, Henri STERDYNIAK et Pierre VILLA Considérant que le coût relatif du travail au capital a une influence sur la substitution entre les facteurs, cet article examine les diverses manières d'infléchir ce coût relatif. Deux moyens d'action sont privilégiés : le niveau de cotisations sociales et les taux de TVA. Un examen théorique permet tout d'abord d'éliminer les mesures qui dégradent a priori l'équilibre financier des administrations publiques ou la compétitivité des entreprises. On écarte ensuite certaines mesures qui apparaissent inefficaces. Finalement, une seule mesure semble avoir un réel effet sur l'emploi à moyen terme : une baisse des cotisations sociales d'employeurs financée par une taxation de l'investissement. Des variantes réalisées avec le modèle METRIC permettent d'illustrer ce résultat, et donnent des ordres de grandeur. Mais il serait abusif de traduire tel quel cet exercice théorique en règles d'action. [eng] Investment, Employment, and Taxes by Patrick ARTUS, Henri STERDYNIAK, and Pierre VILLA Based on the idea that the relative price of labor in relation to capital has an influence on the substitution of factors, this articles examines the various ways of reducing this relative price. Two means of actions have been stressed — the level of the contribution to social benefits and the rates of VAT. A theoretical examination makes it possible to eliminate from the outset those measures which would necessarily upset the financial balance of public administrations or the competitiveness of corporations. A number of measures which seem to be ineffective can then be eliminated. In conclusion, only one measure appears to have a real impact on employment in the middle term, namely, a reduction in the social benefits paid out by employers, which would be financed through the taxing of investments. The variants carried out with the METRIC model make it possible to illustrate this, and provide orders of magnitude. However, it would be improper to translate this theoretical exercise into rules for action. [spa] Inversion, empleo y fiscalidad por Patrick ARTUS, Henri STERDYNIAK y Pierre VILLA Ante el hipôtesis de que el coste relativo del trabajo al capital influye sobre la sustituciôn entre factores, se examina en este artfculo los diversos modos de modificar este coste relativo. Se retienen dos medios de acciôn : nivel de las cuotas sociales y tasas de la TVA. Un examen teôrico permite, en primer lugar, eliminar les medidas que a priori perjudican el equilibrio financiero de las administraciones pûblicas o la competitividad de las empresas. Se descarta, a continuaciôn, algunas medidas que se verifican ineficaces. En resumidas cuentas, una sôla medida, al parecer, influye realmente sobre el empleo a media plazo : una merma de las cuotas sociales de los empleadores, financiada por una tasaciôn de la inversion. Variantes realizadas con el model METRIC permiten ilustrar este resultado y facilitan magnitudes. Mas resultarïa abusivo interpretar tal cual este mero ejercicio teôrico a modo de norma de acciôn. • • • • • •

Suggested Citation

  • Patrick Artus & Henri Sterdyniak & Pierre Villa, 1980. "Investissement, emploi et fiscalité," Économie et Statistique, Programme National Persée, vol. 127(1), pages 115-127.
  • Handle: RePEc:prs:ecstat:estat_0336-1454_1980_num_127_1_4419
    DOI: 10.3406/estat.1980.4419
    Note: DOI:10.3406/estat.1980.4419
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    References listed on IDEAS

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    1. Patrick Artus & Pierre Morin & Philippe Nasse & Henri Sterdyniak, 1978. "Les enseignements de METRIC sur l'analyse du court terme," Économie et Statistique, Programme National Persée, vol. 101(1), pages 65-83.
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    Cited by:

    1. Jean-Pierre Galavielle, 2004. "Propositions fiscales pour l'emploi," Cahiers de la Maison des Sciences Economiques r04032, Université Panthéon-Sorbonne (Paris 1).
    2. Bernard Ullmo, 1986. "La réduction des prélèvements sur les entreprises," Économie et Prévision, Programme National Persée, vol. 72(1), pages 29-52.
    3. Henri Sterdyniak, 1991. "Une équivalence robuste," Économie et Prévision, Programme National Persée, vol. 98(2), pages 143-144.

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