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041 _afre
042 _adc
100 1 0 _aAlla, Zineddine
_eauthor
700 1 0 _a Espinoza, Raphaël A.
_eauthor
700 1 0 _a Pérez Ruiz, Esther
_eauthor
245 0 0 _aLabour Tax Cuts and Employment: A General Equilibrium Approach for France
260 _c2017.
500 _a76
520 _aThis article proposes a general equilibrium model to quantify the effects of labour tax cuts. We distinguish between skilled labour, for which supply follows a Blanchflower-Oswald wage curve, and unskilled labour, for which supply is very elastic around the minimum wage. We calibrate the model for France and use it to estimate the effects of two recent tax reforms on output and employment: the tax credit for employment and competitiveness (CIEC) and the Responsibility and Solidarity Pact. If not offset by other tax measures, and disregarding Keynesian demand-side effects, we estimate that these reforms contribute to creating around 195,000 jobs in the short run (340,000 to 870,000 jobs in the long run).
690 _asocial security contributions
690 _aFrench tax credit for competitiveness and employment (CIEC)
690 _aFrench Responsibility and Solidarity Pact
690 _aminimum wage
786 0 _nÉconomie & prévision | o 210 | 1 | 2017-04-26 | p. 113-136 | 0249-4744
856 4 1 _uhttps://shs.cairn.info/journal-economie-et-prevision-2017-1-page-113?lang=en
999 _c157344
_d157344