Le financement par cotisations freine-t-il la redistribution ? Une analyse en comparaison internationale

Victor Amoureux, Elvire Guillaud () and Michaël Zemmour ()
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Elvire Guillaud: CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique, LIEPP - Laboratoire interdisciplinaire d'évaluation des politiques publiques (Sciences Po) - Sciences Po - Sciences Po
Michaël Zemmour: LIEPP - Laboratoire interdisciplinaire d'évaluation des politiques publiques (Sciences Po) - Sciences Po - Sciences Po, CLERSÉ - Centre Lillois d’Études et de Recherches Sociologiques et Économiques - UMR 8019 - Université de Lille - CNRS - Centre National de la Recherche Scientifique

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Abstract: Universal benefit schemes are often considered to be contradictory to funding through social contributions : because of earnings ceilings the latter is supposedly regressive in nature, and for this reason should finance only contributory benefits. Conversely, it would be consistent to fund universal benefit through progressive income tax. Using a database of comparative micro-data at the household level (LIS, 22 OECD countries), we question the view that social contribution are regressive. On the one hand, our analysis shows that social security contributions are generally redistributive : thus, a higher contribution rate do not lead to a lower redistribution. On the other hand, contributions are actually complementary to the income tax in reducing inequalities throughout income distribution. At the bottom of the income distribution, contributions compress inequalities through a marked progressivity — combining scale and base effects — and, when contributions become regressive (often at the upper end of the income distribution), the income tax takes over the compression of inequalities.

Date: 2018
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Published in Revue française des affaires sociales, 2018, 4, pp.77-101. ⟨10.3917/rfas.184.0075⟩

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Working Paper: Le financement par cotisations freine-t-il la redistribution ? Une analyse en comparaison internationale (2018)
Working Paper: Le financement par cotisations freine-t-il la redistribution ? Une analyse en comparaison internationale (2018)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:spmain:hal-03243586

DOI: 10.3917/rfas.184.0075

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