Suppression de la contribution sur la valeur ajoutée des entreprises et réindustrialisation de la France: une cohérence discutable

Nadine Levratto, Philippe Poinsot and Luc Tessier

No 2024-33, EconomiX Working Papers from University of Paris Nanterre, EconomiX

Abstract: This paper examines two recent industrial policies that are representative of the actions taken to support industry. The first is the abolition of the Contribution sur la Valeur Ajoutée des Entreprises (CVAE) as part of the reform of local taxation, and the second is the Territoires d'industrie initiative. Using individual company data covering 2019-2020, we show that while industry, SMEs and ETIs have benefited from the abolition of the CVAE, large companies and non-industrial sectors have benefited more. The territorial analysis shows that companies based in metropolitan areas have seen their tax burden reduced more than others. This weak effect on areas with a strong productive component is confirmed by the study of the overlap between the two measures, which shows that IT is only slightly affected by the reduction in local economic taxation. We conclude by stressing the importance of coherent public policies.

Keywords: Local economic taxation; industry; distributional effects; reindustrialisation; windfall effects (search for similar items in EconPapers)
JEL-codes: H25 H32 K34 L52 L53 (search for similar items in EconPapers)
Pages: 23 pages
Date: 2024
New Economics Papers: this item is included in nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:drm:wpaper:2024-33

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