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

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.
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Submitted on : Monday, July 15, 2019 - 5:52:53 PM
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Clément Carbonnier, Nathalie Morel. Etude sur les politiques d'exemptions fiscales et sociales pour les services à la personne. LIEPP Policy Brief, Laboratoire interdisciplinaire d’évaluation des politiques publiques (LIEPP), 2018. ⟨hal-02184072⟩

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