Effets redistributifs de la contribution sociale généralisée

Abstract

Redistributive Effects of the "CSG", by Réjane Hugounenq, José Sastre Descals. The social contribution for all ("CSG") funds part of social security by taxation and fits into the framework of redistributive logic. The mechanics of redistribution generated by the "CSG" is first analyzed, highlighting the key role played by marginal rates. Using simulations run on a sample of households representative of the French population, the direct redistributive effects of the "CSG" on disposable income of households are measured. Inequality indicators are used to assess how effective this reform is as far as its objective of social justice is concerned. The "CSG" proves to be a socially dominant reform where the dimensions of redistribution that are taken into account are simultaneously income and family size. Lastly, the redistributive effect of a "CSG" increase is compared to that of an increase in the wage-earner's national health contribution.

Equivalence Scales and Inequality

“…26 See for example Sastre-Descals (1991 and. The extension of this approach to the case where the distribution of needs differs between the two groups being compared is considered by Lambert and Jenkins (1993).…”