Etude sur les politiques d'exemptions fiscales et sociales pour les services à la personne

Clément Carbonnier and Nathalie Morel ()
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Nathalie Morel: CEE - Centre d'études européennes et de politique comparée (Sciences Po, CNRS) - Sciences Po - Sciences Po - CNRS - Centre National de la Recherche Scientifique, LIEPP - Laboratoire interdisciplinaire d'évaluation des politiques publiques (Sciences Po) - Sciences Po - Sciences Po

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Abstract: This Policy Brief provides an evaluation of the socio-fiscal schemes that have been put in place in France since the early 1990s to support the household services sector. These schemes aim to respond both to social needs (old-age dependency, childcare) and to employment concerns. These policies, however, fail on both accounts: the number of jobs created that can be attributed to the tax credit is low, for a public cost per full-time equivalent job very much higher than what would be the cost of financing these new jobs through direct budgetary spending. These policies are also characterized by a highly anti-redistributive profile: 43,5% of the total fiscal expense accrues to households in the upper income decile, while households in the bottom half of the income distribution receive only 6,6% of the total fiscal expense. This reinforces inequalities in access to services responding to social needs.

Keywords: services à la personne; crédit d'impôt; réduction d'impôt (search for similar items in EconPapers)
Date: 2018-10
Note: View the original document on HAL open archive server: https://sciencespo.hal.science/hal-02184072
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Published in 2018, ⟨10.25647/liepp.pb.38⟩

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Working Paper: Etude sur les politiques d'exemptions fiscales et sociales pour les services à la personne (2018)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:spmain:hal-02184072

DOI: 10.25647/liepp.pb.38

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