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Suppression de la contribution sur la valeur ajoutée des entreprises et réindustrialisation de la France : une cohérence discutable

Author

Listed:
  • Nadine Levratto
  • Philippe Poinsot
  • Luc Tessier

Abstract

This paper examines two recent industrial policies that are representative of the actions taken to support industry. The first is the abolition of the Contribution sur la Valeur Ajoutée des Entreprises (CVAE) as part of the reform of local taxation, and the second is the Territoires d'industrie initiative. Using individual company data covering 2019-2020, we show that while industry, SMEs and ETIs have benefited from the abolition of the CVAE, large companies and non-industrial sectors have benefited more. The territorial analysis shows that companies based in metropolitan areas have seen their tax burden reduced more than others. This weak effect on areas with a strong productive component is confirmed by the study of the overlap between the two measures, which shows that IT is only slightly affected by the reduction in local economic taxation. We conclude by stressing the importance of coherent public policies.

Suggested Citation

  • Nadine Levratto & Philippe Poinsot & Luc Tessier, 2024. "Suppression de la contribution sur la valeur ajoutée des entreprises et réindustrialisation de la France : une cohérence discutable," EconomiX Working Papers 2024-33, University of Paris Nanterre, EconomiX.
    • Handle: RePEc:drm:wpaper:2024-33
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    More about this item

    Keywords

    Local economic taxation; industry; distributional effects; reindustrialisation; windfall effects;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • L52 - Industrial Organization - - Regulation and Industrial Policy - - - Industrial Policy; Sectoral Planning Methods
    • L53 - Industrial Organization - - Regulation and Industrial Policy - - - Enterprise Policy

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