Réactions sur le rapport relatif à l’élargissement de l’assiette des cotisations employeurs de la Sécurité sociale

Reactions on the report on the enlarging the tax base of employers' contributions

Jean-Paul Fitoussi and Etienne Wasmer

MPRA Paper from University Library of Munich, Germany

Abstract: This short comment provides an assessment on the impact of changing the rules of social security contributions by employers, namely raising the tax base to include not only wages but also value added or capital investments.

Keywords: Social security contributions; taxes (search for similar items in EconPapers)
JEL-codes: H55 (search for similar items in EconPapers)
Date: 2006-07-01
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https://mpra.ub.uni-muenchen.de/18543/1/MPRA_paper_18543.pdf original version (application/pdf)

Related works:
Working Paper: Réactions sur le rapport relatif à l'élargissement de l'assiette des cotisations employeurs de la Sécurité sociale (2006)
Working Paper: Réactions sur le rapport relatif à l'élargissement de l'assiette des cotisations employeurs de la Sécurité sociale (2006)
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:18543

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