Fiscalité des entreprises en France. Un état des lieux et quatre propositions

Eric Heyer

Revue de l'OFCE, 2015, vol. N° 139, issue 3, 89-127

Abstract: According to our estimates, a third of taxes and charges in France (14.1 percent of GDP) is the responsibility of the companies. Theseslevies are made for two-thirds by social contributions and the remainder by taxes (taxes on production and tax on profits). If this level is high compared to those observed elsewhere with our partners (9.4 points of GDP on average in OECD countries), it is however particularly stable, especially compared to the Italian and Spanish cases. The difference of levies was primarily due greater weight of social contributions, but underweight to explain the loss of competitiveness of France. After recalling the effects on the French economy to ?CICE? and ?the Pact of responsibility? that are a positive supply shock financed by a negative demand shock of the same magnitude, we make four proposals to reform corporate taxation : 1- create a broader tax base and the lower nominal rates ; 2- fund universal benefits from tax and not by contributions ; 3- switch employers contributions on employee contributions ; 4- targeted tax incentives to expenses related to competitiveness such as innovation and R&D, protection of certificates, training, environmental transition or the clusters. This would allow more targeted aid to exposed areas and innovative enterprises and thus promote the competitiveness of the French economy.

Keywords: business taxation; competitiveness; social welfare (search for similar items in EconPapers)
Date: 2015
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Working Paper: Fiscalité des entreprises en France: un état des lieux et quatre propositions (2015)
Working Paper: Fiscalité des entreprises en France: un état des lieux et quatre propositions (2015)
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