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Tax cuts or social investment? Evaluating the opportunity cost of French employment strategy

 

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Type:   Article
 
Titre:   Tax cuts or social investment? Evaluating the opportunity cost of French employment strategy
 
Auteur(s):   Carbonnier, Clément - Centre de recherche de la Banque de France (Auteur)
Palier, Bruno (1966-...) - Centre d'Études Européennes et de Politique Comparée (Auteur)
Zemmour, Michaël - Centre lillois d'études et de recherches sociologiques et économiques (Auteur)
 
In:   Cambridge Journal of Economics
 
Date de publication:   2016-01
 
Éditeur:   ROYAUME-UNI  :  Oxford University Press
 
Volume:   40
 
Numéro:   6
 
Pages:   1687-1705  p.
 
ISSN:   0309166X
 
DOI:   10.1093/cje/bev080
 
Mots-clés:   [en] Tax expenditures, Unemployment policy , Labour cost, Personal services, Social investment
 
Résumé:   [en] Tax expenditures are widely used by French governments as employment and social policies. Such programmes together amounted to more than 1.3 points of GDP in 2011. Thanks to a systematic review of academic policy evaluations, we assess the efficiency of the different parts of such policies, showing that at least €6 billion is used for policies whose cost is greater than €62,500 per year and job created, and €0.5 billion for policies whose cost is greater than €160,000 per year and job created. We examine the replacement of these tax expenditures by direct public funding for (publicly or privately delivered) “quality” jobs addressing specific social needs. We discuss the conditions under which at least comparable employment performances could be achieved (factoring in the crowding out of privately funded jobs and the properties of created jobs in terms of the service provided or the characteristics of suppliers and consumers) as well as any positive economic and social externalities.
 
 

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