Financial Incentives to Work in France between 1998 and 2014

Les incitations monétaires au travail en France entre 1998 et 2014

Michaël Sicsic ()
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Michaël Sicsic: INSEE - Institut national de la statistique et des études économiques (INSEE), CRED - Centre de Recherche en Economie et Droit - Université Paris-Panthéon-Assas, Université Paris-Panthéon-Assas

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Abstract: This study looks at incentives to work in France, measured using effective marginal tax rates (at the intensive margin) and effective participation tax rates (at the extensive margin). These show the proportion of an increase in earned income captured by the tax_benefit system, either because the taxes increase or because the benefits decrease. They are calculated using microsimulation based on the Insee survey Revenus fiscaux et sociaux. Between 1998 and 2014, incentives to work at the intensive margin rose for very low incomes, and then decrease as incomes rise. Incentives at the extensive margin rose in the first third of the distribution. The profile of the marginal rates changed from a U to a tilde shape. Incentives to work are lower for single people than for couples, but there is very little difference in incentive to work between men and women, except at the top of the distribution to the detriment of married women.

Keywords: incentives to work; effective marginal tax rates; taxation; micro-simulation; incitations au travail; taux marginaux effectifs de prélèvements; fiscalité; microsimulation (search for similar items in EconPapers)
Date: 2018
Note: View the original document on HAL open archive server: https://insee.hal.science/hal-05494509v1
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Published in Economie et Statistique / Economics and Statistics, 2018, 503-504, pp.13-35. ⟨10.24187/ecostat.2018.503d.1955⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05494509

DOI: 10.24187/ecostat.2018.503d.1955

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