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

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  • 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
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    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.
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