IDEAS home Printed from https://ideas.repec.org/p/hal/spmain/hal-03460294.html
   My bibliography  Save this paper

Le CICE : que peut-on en attendre en termes de compétitivité ?

Author

Listed:
  • Sarah Guillou

    (OFCE - Observatoire français des conjonctures économiques (Sciences Po) - Sciences Po - Sciences Po)

  • Tania Treibich

Abstract

En vigueur depuis le 1er janvier 2013, le crédit d'impôt pour la compétitivité et l'emploi CICE correspond à une diminution de l'impôt des sociétés équivalant à 6% (4% pour 2013) des rémunérations salariales brutes qui n'excèdent pas 2,5 fois le SMIC.

Suggested Citation

  • Sarah Guillou & Tania Treibich, 2014. "Le CICE : que peut-on en attendre en termes de compétitivité ?," SciencePo Working papers Main hal-03460294, HAL.
    • Handle: RePEc:hal:spmain:hal-03460294
    Note: View the original document on HAL open archive server: https://hal-sciencespo.archives-ouvertes.fr/hal-03460294
    as

    Download full text from publisher

    File URL: https://hal-sciencespo.archives-ouvertes.fr/hal-03460294/document
    Download Restriction: no
    ---><---

    Other versions of this item:

    References listed on IDEAS

    as
    1. James M. Poterba, 2012. "Comment on "'Fiscal Devaluation' and Fiscal Consolidation: The VAT in Troubled Times"," NBER Chapters, in: Fiscal Policy after the Financial Crisis, pages 486-493, National Bureau of Economic Research, Inc.
    2. Ruud de Mooij & Michael Keen, 2012. ""Fiscal Devaluation" and Fiscal Consolidation: The VAT in Troubled Times," NBER Chapters, in: Fiscal Policy after the Financial Crisis, pages 443-485, National Bureau of Economic Research, Inc.
    3. Philippe Andrade & Martine Carré & Agnès Bénassy-Quéré, 2010. "TVA et taux de marge : une analyse empirique sur données d'entreprises," Working Papers 2010-30, CEPII research center.
    4. Ive MARX, 2001. "Job subsidies and cuts in employers' social security contributions: The verdict of empirical evaluation studies," International Labour Review, International Labour Organization, vol. 140(1), pages 69-83, March.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Céline Antonin & Christophe Blot & Amel Falah & Sabine Le Bayon & Hervé Péléraux & Christine Rifflart & Xavier Timbeau & Catherine Mathieu & Mathieu Plane, 2014. "Le piège de la déflation," Post-Print hal-01093020, HAL.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. repec:hal:spmain:info:hdl:2441/4obtvmo5lk97rqgj7jjdlmbsr5 is not listed on IDEAS
    2. repec:spo:wpmain:info:hdl:2441/4obtvmo5lk97rqgj7jjdlmbsr5 is not listed on IDEAS
    3. European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
    4. International Monetary Fund, 2015. "Finland: Selected Issues," IMF Staff Country Reports 2015/312, International Monetary Fund.
    5. Dejanir Silva, 2019. "Optimal Fiscal Consolidation in a Currency Union," 2019 Meeting Papers 1338, Society for Economic Dynamics.
    6. Milivojevic, Lazar & Tatar, Balint, 2021. "Fixed exchange rate - a friend or foe of labor cost adjustments?," IMFS Working Paper Series 152, Goethe University Frankfurt, Institute for Monetary and Financial Stability (IMFS).
    7. Ciżkowicz, Piotr & Radzikowski, Bartosz & Rzońca, Andrzej & Wojciechowski, Wiktor, 2020. "Fiscal devaluation and economic activity in the EU," Economic Modelling, Elsevier, vol. 88(C), pages 59-81.
    8. Kaplanoglou, Georgia & Rapanos, Vassilis T., 2015. "Why do people evade taxes? New experimental evidence from Greece," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 56(C), pages 21-32.
    9. Michael Keen, 2013. "The Anatomy of the Vat," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(2), pages 423-446, June.
    10. Gomes, S. & Jacquinot, P. & Pisani, M., 2016. "Fiscal devaluation in the euro area: A model-based analysis," Economic Modelling, Elsevier, vol. 52(PA), pages 58-70.
    11. Christl, Michael & Papini, Andrea & Tumino, Alberto, 2020. "Heterogeneity in effective VAT rates across native and migrant households in France, Germany and Spain," GLO Discussion Paper Series 723, Global Labor Organization (GLO).
    12. Pascal Belan & Clément Carbonnier & Martine Carré, 2017. "Tax devaluation with endogenous margins," Working Papers hal-01515806, HAL.
    13. CPB Netherlands & CAPP, 2013. "Study on the Impacts of Fiscal Devaluation," Taxation Papers 36, Directorate General Taxation and Customs Union, European Commission.
    14. Nico Pestel & Eric Sommer, 2017. "Shifting Taxes from Labor to Consumption: More Employment and more Inequality?," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 63(3), pages 542-563, September.
    15. Bergljot B Barkbu & Jesmin Rahman & Rodrigo O. Valdes, 2012. "Fostering Growth in Europe Now," IMF Staff Discussion Notes 12/07, International Monetary Fund.
    16. Barbara Annicchiarico & Fabio Dio & Francesco Felici, 2015. "Fiscal Devaluation Scenarios: A Quantitative Assessment for the Italian Economy," Open Economies Review, Springer, vol. 26(4), pages 731-785, September.
    17. Lukas Vogel & Werner Roeger & Bernhard Herz, 2013. "The Performance of Simple Fiscal Policy Rules in Monetary Union," Open Economies Review, Springer, vol. 24(1), pages 165-196, February.
    18. Nico Pestel & Eric Sommer, 2013. "Shifting Taxes from Labor to Consumption: Efficient, but Regressive?," SOEPpapers on Multidisciplinary Panel Data Research 624, DIW Berlin, The German Socio-Economic Panel (SOEP).
    19. Athanasios Tagkalakis, 2015. "Fiscal policy, net exports, and the sectoral composition of output in Greece," International Economics and Economic Policy, Springer, vol. 12(4), pages 521-539, October.
    20. Karl Aiginger & Kurt Kratena & Margit Schratzenstaller-Altzinger & Teresa Weiss, 2014. "Moving Towards a New Growth Model. WWWforEurope Deliverable No. 3," WIFO Studies, WIFO, number 47247.
    21. Stavros A. Zenios, 2013. "The Cyprus Debt: Perfect Crisis and a Way Forward," Cyprus Economic Policy Review, University of Cyprus, Economics Research Centre, vol. 7(1), pages 3-45, June.
    22. repec:spo:wpmain:info:hdl:2441/6kvjk9o32n8m88c6de3gc0gltj is not listed on IDEAS
    23. Mark Sommer & Kurt Kratena, 2020. "Consumption and production-based CO2 pricing policies: macroeconomic trade-offs and carbon leakage," Economic Systems Research, Taylor & Francis Journals, vol. 32(1), pages 29-57, January.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:spmain:hal-03460294. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Contact - Sciences Po Departement of Economics (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.