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La redistribution fiscale face au chômage
Open accessAbstract
In France, the main objective of structural tax/benefit reform has been to cut low-wage payroll contributions, so as to cut labor costs and boost low-wage labor demand. Other countries, such as the U.S., have tried to boost low-wage labor supply by granting earned income tax credits to low-wage workers. This papers takes into account both demand and supply effects at different wage levels and offers a theoretical analysis of these strategies, as well as a numerical application to the french case. The main conclusion is that the very high effective marginal tax rates (80-90 %) imposed on low-wage workers in France, even though they admit some theoretical justifications, have problably reached their limits, and that significant job creations could be obtained by cutting those rates, for exemple by cutting the employee payroll tax imposed at the level of the minimum wage. The employer payroll tax cuts introduced by the Balladur-Juppé governments can only stimulate labor demand, since they vanish at a very high rate in case they are shifted to the employee. It is possible that this reduces dratiscally their efficiency.
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The occupational model of Piketty (1997) and Saez (2004b) can be easily extended to accommodate rent-seeking externalities among top earners, while preserving the Mirrlees formula plus Pigouvian correction additive decomposition that is standard in optimal taxation with externalities.
“The key point of the model presented in this appendix is to show that the occupational model of Piketty (1997) and Saez (2004b) can be easily extended to accommodate rent-seeking externalities among top earners, while preserving the Mirrlees formula plus Pigouvian correction additive decomposition that is standard in optimal taxation with externalities.”
From Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities (2014) · cites this paper as Piketty (1997)
Piketty (1997) and Saez (2004b) showed that if individuals make solely occupational choices as in the appendix model presented here, the standard (discrete version of the) Mirrlees formula carries over because the nonlinear income tax can then undo wage changes across sectors.
“In contrast, Piketty (1997) and Saez (2004b) showed that if individuals make solely occupational choices as in the appendix model presented here, the standard (discrete version of the) Mirrlees formula carries over because the nonlinear income tax can then undo wage changes across sectors.”
From Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities (2014) · cites this paper as Piketty (1997)
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Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities
Piketty, T., Saez, E., & Stantcheva, S. (2014) · American Economic Journal: Economic Policy · doi:10.1257/pol.6.1.230 · Cited by 713
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Metadata
- Authors
- Piketty, T.
- Corresponding author
- Piketty, Thomas
- ORCID
- Piketty, Thomas
- Venue
- Revue française d'économie
- Publisher
- PERSEE Program
- Published
- 1997
- Volume
- 12
- Issue
- 1
- Pages
- 157-201
- ISSN
- 0769-0479 (ISSN-L)
- OpenAlex
- W2021990978
- Cited by
- 122
- References
- 0
- Citations by year
- 2026: 3 · 2025: 4 · 2024: 7 · 2023: 3 · 2022: 5 · 2021: 10 · 2020: 6 · 2019: 13 · 2018: 1 · 2017: 2 · 2016: 6 · 2015: 4 · 2014: 3 · 2013: 7 · 2012: 5
- FWCI
- 5.36
- Type
- journal article
- Language
- fr
- Open access
- green
- www.persee.fr
- Licence
- cc-by-nc-sa
- Locations
- Revue française d économie (publishedVersion)
- RePEc: Research Papers in Economics (submittedVersion)
- Persée (submittedVersion, cc-by-nc-sa)
- Topics
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Labor market dynamics and wage inequality
- Social Sciences › Gender Studies › Gender, Labor, and Family Dynamics
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Economic and Fiscal Studies
- Keywords
- tax redistribution, unemployment, low-wage workers, payroll taxes, effective marginal tax rates, Earned Income Tax Credit, labor demand, labor supply, minimum wage, tax and benefit reform, France, United States
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