Introduction – Socio-Fiscal Incentives to Work: Taking Stock and New Research

Incitations socio-fiscales et retour en emploi: un point d’étape

Olivier Bargain

Post-Print from HAL

Abstract: Income taxation and means-tested transfers have considerably changed in France over the past fifteen years, with potentially strong implications for work incentives and inequality. In the upper half of the distribution, the rise of the CSG – in absolute terms and relatively to the progressive income tax – is increasingly leading our system towards a flat tax profile. At the bottom, high effective marginal tax rates have shifted – their distribution has changed from a U-shape to a tilde-shape – due to the expansion of in-work transfers (PPE, RSA activité, then Prime d'Activité). The upcoming reform of unemployment benefits will also change the incentives to return to work. This introduction presents three original articles that characterize these changes and their implications, and attempts to assess their contributions in the light of current policy debates and the evolution of our empirical knowledge on the issue of work incentives.

Keywords: Work incentives; tax and benefits system; unemployment insurance (search for similar items in EconPapers)
Date: 2019
Note: View the original document on HAL open archive server: https://hal.science/hal-03173576
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Economie et Statistique / Economics and Statistics, 2019, 12 (503-504), pp.5-12. ⟨10.24187/ecostat.2018.503d.1954⟩

Downloads: (external link)
https://hal.science/hal-03173576/document (application/pdf)

Related works:
Journal Article: Introduction – Socio-Fiscal Incentives to Work: Taking Stock and New Research (2018)
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:hal:journl:hal-03173576

DOI: 10.24187/ecostat.2018.503d.1954

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().