Propositions fiscales pour l'emploi

Jean-Pierre Galavielle ()
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Jean-Pierre Galavielle: MATISSE

Cahiers de la Maison des Sciences Economiques from Université Panthéon-Sorbonne (Paris 1)

Abstract: The persistence of high rates of unemployment calls for a discussion of the tax treatment of production factors. In France as in many other countries, material productive resources are subject to a legally recoverable tax, VAT, whereas unrecoverable obligatory social levies strike human resources. Thus, production taxation is discriminating. «Recovery» of employers' social security contributions proceeds in the traditional way of tax repercussion. They are subject to a «tax wedge». The part of expenses that the enterprise will be able to slide into its sales price, depends upon market components : level of competition, elasticity of demand, a.s.o... These questions do not turn up with regard to VAT... but for a few remanences. As for the future, the problem lies with the restoration of the real comparative advantage of labour via its inherent cost, compatible with the constant exigency of competitive modernisation. Isn't it time to reflect upon a profound modification of the logic of certain obligatory levies?

Keywords: Industrial sector; VAT; tax neutrality; financing capacity; tax recovery (search for similar items in EconPapers)
JEL-codes: D24 E2 E23 E24 E62 H20 H22 H25 H32 L23 (search for similar items in EconPapers)
Pages: 22 pages
Date: 2004-03
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Persistent link: https://EconPapers.repec.org/RePEc:mse:wpsorb:r04032

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