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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

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  • Etienne Lehmann

Abstract

This paper discusses the opportunity to reform the interaction between the different tax schedules based on income that exists in France (Personal Income tax, General Social Contribution, activity premium, payroll taxes). After discussing the evidences suggesting that the incentives of the Earned Income Tax Credit took time to be effective in the US, the paper proposes to substitute the present system with three schedules: a schedule based on monthly current income on the employer side, a one on the employee side and an annual schedule based on all income that can be based on household income.
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  • Etienne Lehmann, 2015. "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," TEPP Research Report 2015-05, TEPP.
    • Handle: RePEc:tep:tepprr:rr15-05
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    References listed on IDEAS

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    1. Emmanuel Saez, 2002. "Optimal Income Transfer Programs: Intensive versus Extensive Labor Supply Responses," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 117(3), pages 1039-1073.
    2. Étienne Lehmann & Yannick L’Horty, 2014. "Renforcer la progressivité des prélèvements sociaux," Revue française d'économie, Presses de Sciences-Po, vol. 0(1), pages 25-61.
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    7. Robin Boadway & Jean-François Tremblay, 2013. "Optimal Income Taxation and the Labour Market: An Overview," CESifo Economic Studies, CESifo Group, vol. 59(1), pages 93-148, March.
    8. Hilary Hoynes & Doug Miller & David Simon, 2015. "Income, the Earned Income Tax Credit, and Infant Health," American Economic Journal: Economic Policy, American Economic Association, vol. 7(1), pages 172-211, February.
    9. J. A. Mirrlees, 1971. "An Exploration in the Theory of Optimum Income Taxation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 38(2), pages 175-208.
    10. Hilary W. Hoynes & Ankur J. Patel, 2015. "Effective Policy for Reducing Inequality? The Earned Income Tax Credit and the Distribution of Income," NBER Working Papers 21340, National Bureau of Economic Research, Inc.
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