‪Efficacité et équité des aides pour l’emploi d’un salarié à domicile ‪. Analyse des évaluations empiriques sur la réduction / crédit d’impôt entre 1991 et 2007

Clément Carbonnier

Travail et Emploi, 2015, vol. n° 143, issue 3, 43-58

Abstract: France has supported the personal service industry for several decades, through tax reduction amid other schemes. The present analysis performs a comparison of evaluations in order to build a comprehensive view of this policy. Successive reforms consisting in increasing the ceiling of eligible expenses have been less efficient (in terms of public cost per job created) than the initial setting with a relatively low ceiling. From a distributive point of view, services meeting social needs (child- and elderly-care) constitute a minor share of subsidies, which are mainly received by the wealthiest households.

Keywords: personal services; tax allowances; job creation (search for similar items in EconPapers)
Date: 2015
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