Séminaire de Arthur POIRIER

Séminaire d'Arthur POIRIER

Le 10 décembre 2024

Le prochain séminaire du GAINS aura lieu le 10 décembre 2024 de 10h30 à 12h00 en salle T204. Arthur POIRIER (Université Paris Dauphine-PSL) présentera 

"Payroll Tax Cuts on Low Wages in France: Time to Stop or Keep Going?" coécrit avec Julien Albertini (Université Lumière Lyon 2) et Anthony Terriau (Le Mans Université).

Abstract: Introduced in France during the 1990s to reduce labor costs amid high unemployment, tax relief policies for low-wage earners have been progressively expanded and now account for nearly 3% of GDP. In this study, we evaluate the effect of payroll tax reductions for low wages on employment, fiscal surplus, and welfare. We develop a life-cycle matching model in which workers are heterogeneous with respect to age, education, human capital, family status, working hours, and idiosyncratic productivity, and where search effort, hiring, and separations are endogenous. We show that payroll tax cuts increase employment but reduce fiscal surplus. Additionally, we show that raising the minimum wage reduces employment, with the magnitude of the effect depending on whether payroll tax reductions, taxes, and social transfers are indexed to the minimum wage. Lastly, we use the model to identify the optimal payroll tax reduction policy. We show that there exists a specific payroll tax schedule that can simultaneously enhance employment, fiscal surplus, and welfare.

Un lien zoom est disponible pour ceux qui ne peuvent pas assister au séminaire en présentiel:

https://univ-lemans-fr.zoom.us/j/92028238154?pwd=QqqbAWpTiEnekLzA4sd8jlOCwVdXLP.1

Meeting ID: 920 2823 8154
Passcode: 123665