Abolishing the contribution on companies’ added value and reindustrializing France: A questionable coherence

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 ()
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Nadine Levratto: EconomiX - EconomiX - UPN - Université Paris Nanterre - CNRS - Centre National de la Recherche Scientifique
Philippe Poinsot: EUP - École d'urbanisme de Paris - UPEM - Université Paris-Est Marne-la-Vallée - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12, LVMT - Laboratoire Ville, Mobilité, Transport - Université Gustave Eiffel - ENPC - École nationale des ponts et chaussées - IP Paris - Institut Polytechnique de Paris
Luc Tessier: Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School

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Abstract: This paper examines two recent industrial policies in France 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) (contribution on companies' added value) as part of the reform of local taxation, and the second is the Territoires d'industrie (TI) initiative. Using individual company data covering 2019–2020, we show that while industry, SMEs, and intermediate-sized enterprises 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 TIs are only slightly affected by the reduction in local taxation. We conclude by stressing the importance of coherent public policies.

Keywords: industrie; réindustrialisation; Fiscalité économique locale; effets distributifs; effet d’aubaine (search for similar items in EconPapers)
Date: 2024
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Published in Revue d'économie industrielle , 2024, 187 (3), pp.75-112

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05217656

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