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Investissement, emploi et fiscalité

Abstract : Based on the idea that the relative price of labor in relation to capital has an influence on the substitution of factors, this articles examines the various ways of reducing this relative price. Two means of actions have been stressed — the level of the contribution to social benefits and the rates of VAT. A theoretical examination makes it possible to eliminate from the outset those measures which would necessarily upset the financial balance of public administrations or the competitiveness of corporations. A number of measures which seem to be ineffective can then be eliminated. In conclusion, only one measure appears to have a real impact on employment in the middle term, namely, a reduction in the social benefits paid out by employers, which would be financed through the taxing of investments. The variants carried out with the METRIC model make it possible to illustrate this, and provide orders of magnitude. However, it would be improper to translate this theoretical exercise into rules for action.
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Journal articles
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Submitted on : Friday, November 5, 2021 - 9:48:40 AM
Last modification on : Wednesday, December 15, 2021 - 9:58:42 AM

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  • HAL Id : hal-03416122, version 1
  • SCIENCESPO : 2441/5392

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Patrick Artus, Henri Sterdyniak, Pierre Villa. Investissement, emploi et fiscalité. Economie et Statistique / Economics and Statistics, INSEE, 1980, pp.115 - 127. ⟨hal-03416122⟩

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