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Renforcer la progressivité des prélèvements sociaux

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  • Yannick L'Horty
  • Etienne Lehmann

Abstract

La coexistence de trois dispositifs massifs de réduction du coût du travail, les exonérations générales de cotisations employeurs, le Crédit d'Impôt pour la Compétitivité et l'Emploi, et le " pacte de responsabilité " dont la mise en place a été annoncée au début 2014, n'est pas un gage de lisibilité, de simplicité et de cohérence. L'objet de cet article, est de proposer les grandes lignes d'une remise à plat de l'ensemble de ces dispositifs. Nous mobilisons les leçons de l'expérience, au travers de l'histoire des prélèvements sociaux et de celle des exonérations. Nous mobilisons aussi les enseignements de la théorie économique, des arguments classiques à ceux des modèles d'appariement, et ceux des études économétriques appliquées. Nous plaidons pour un renforcement de la progressivité des prélèvements sociaux, c'est-à-dire pour concentrer les exonérations sur les plus bas salaires
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  • Yannick L'Horty & Etienne Lehmann, 2014. "Renforcer la progressivité des prélèvements sociaux," TEPP Research Report 2014-01, TEPP.
    • Handle: RePEc:tep:tepprr:rr14-01
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    File URL: http://www.tepp-repec.eu/RePEc/files/tepprr/TEPP-rr-14-01-yl-el.pdf
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    Cited by:

    1. Jean De Beir & Céline Emond & Yannick L'Horty & Laetitia Tuffery, 2015. "Protecting biodiversity by developing bio-jobs: a multi-branch analysis with an application on French data," Working Papers 2015.03, FAERE - French Association of Environmental and Resource Economists.
    2. Antoine Ferey, 2018. "Housing Benefits and Monetary Incentives to Work: Simulations for France," Economie et Statistique / Economics and Statistics, Institut National de la Statistique et des Etudes Economiques (INSEE), issue 503-504, pages 37-59.
    3. Étienne Lehmann, 2016. "A la recherche des incitations perdues : pour une fusion de la prime d’activité, de la CSG, des cotisations sociales et de l’impôt sur le revenu," Revue française d'économie, Presses de Sciences-Po, vol. 0(1), pages 153-185.

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