Un exercice de TVA sociale

Stephane Gauthier

No 2006-07, Working Papers from Center for Research in Economics and Statistics

Abstract: This paper studies the consequences on employment of a ¯scal reformcalled social VAT which consists to replace a wage tax by VAT. A cali-bration exercise based on 2003 french national accounts suggests that a15 billions euros reduction of wage taxes, when ¯nanced by VAT, couldlead to an increase in employment by 500 000 individuals approximately,if it is concentrated on low skilled workers. However, if the wage tax rateis reduced in the same proportion for every type of labor, the rise in em-ployment will strongly dampen ; in this case, employment would increaseby 100 000 individuals at most.

Pages: 26
Date: 2006
References: Add references at CitEc
Citations: View citations in EconPapers (6)

Downloads: (external link)
http://crest.science/RePEc/wpstorage/2006-07.pdf Crest working paper version (application/pdf)

Related works:
Journal Article: Un exercice de TVA sociale (2009)
Journal Article: Un exercice de TVA sociale (2009)
Working Paper: Un exercice de TVA sociale (2009)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:crs:wpaper:2006-07

Access Statistics for this paper

More papers in Working Papers from Center for Research in Economics and Statistics Contact information at EDIRC.
Bibliographic data for series maintained by Secretariat General () and Murielle Jules Maintainer-Email : murielle.jules@ensae.Fr.