Évaluation de la transformation de la réduction d’impôt pour l’emploi de salariés à domicile en crédit d’impôt en 2007

Marbot, Claire; Roy, Delphine

doi:10.3406/ecop.2014.8143

Cited by 8 publications

(4 citation statements)

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“…7. These different schemes led to several assessments that generally highlight a significant impact on the rate of use of the schemes or on personal service employment, even though it is generally difficult to isolate the specific role of each scheme, as there are significant overlaps (see, in particular, Flipo & Olier, 1998;Carbonnier, 2009;Marbot, 2011;Marbot & Roy, 2014). See also the meta-analysis provided by Carbonnier (2015).…”

Section: Figure IImentioning

confidence: 99%

Artificial Intelligence, Growth and Employment: The Role of Policy

Aghion¹,

Antonin²,

Bunel³

2019

Ecostat

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Alongside this, quality standards have improved. Originally, publication was only subject to internal approval from above. Today, the manuscripts submitted are systematically assessed by anonymous reviewers as part of a standard peer review system. And the journal, like any academic journal, now has a formal governance structure with a Scientific Committee since 2003 and an Editorial Advisory Board since 2014.As a natural corollary of these changes, the papers published in the journal do not necessarily reflect the views of Insee. Indeed, the readers are systematically reminded that "the views and opinions expressed by the authors are their own and do not necessarily reflect those of the institutions to which they belong or of Insee itself." This precaution is not always sufficient, and when there is a debate over a paper, it is often presented as "an Insee study". From my point of view as a publishing director, I find the confusion regrettable, although it does not, and indeed should not, cause us to avoid a subject or reject a paper on the grounds that it might generate controversy. In practice, informing debates cannot always be done by staying out of the debate.The editors have always been, and remain, committed to facilitating access to articles, in particular with the use of "boxes". While these were initially intended to accommodate the most technical developments so that they do not interfere with the ease of reading, they now contribute to a rigorous presentation of the sources used and their possible treatment. I am aware that this is not standard practice in academic journals, but I will nonetheless continue to defend the original model -an extremely useful model in my view -of a journal that sets high standards while at the same time striving to remain accessible to readers who may not necessarily be experts in the topics discussed.In very recent years, the journal has continued to evolve with the aim of achieving greater international openness. This is precisely why Économie et Statistique has become "Economie et Statistique/Economics and Statistics", published simultaneously in French and English, and both available on the Insee website. However, the journal has remained faithful to the same key principles, including openness to different topics and disciplines and a dual commitment to official statistics and research, which give it a distinctive place both at Insee and within the field of French journals.While I very much hope that this anniversary will be followed by many more, I would also like to thank the editors-in-chief we have had since 1969, the academics who have agreed to sit on the Scientific Committee over the past fifteen years, and all the reviewers working anonymously behind the scenes.

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Section: Figure IImentioning

confidence: 99%

Artificial Intelligence, Growth and Employment: The Role of Policy

Aghion¹,

Antonin²,

Bunel³

2019

Ecostat

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“…It consists in the reimbursement through a tax rebate of 50% of expenses under the annual ceiling. 14 Evaluations have been made using different natural experiments: when the tax reduction was first set in 1992 (Marbot 2013); when the ceiling was cut in 1998 (Garbinti 2011); when it has increased again in 2003 (Carbonnier 2009); and when the tax reduction was turned into a tax credit for active households, thereby making the poorest households, who do not pay income tax, eligible (Marbot and Roy 2011).…”

Section: Evaluations Of Tax Expenditures Dedicated To Personal Servicmentioning

confidence: 99%

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

Carbonnier

Palier

Zemmour

2016

CAMECO

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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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“…S'il n'est pas possible d'effectuer une estimation alternative équivalente à celle de MARBOT et ROY (2011) en l'absence d'accès aux données utilisées, des estimations peuvent être conduites sur données agrégées. Les niveaux de consommation des groupes de traités et non-traités peuvent être obtenus pour les années 2005, avant la réforme (CARBONNIER, 2009), et 2007, après celle-ci (MARBOT, ROY, 2011. Une consommation est comptabilisée dans le groupe des traités si elle ouvre droit au crédit et non à la réduction d'impôt.…”

Section: Les Méthodes D'estimationunclassified

Efficacité et équité des aides pour l’emploi d’un salarié à domicile

Carbonnier¹

2015

travailemploi

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Évaluation de la transformation de la réduction d’impôt pour l’emploi de salariés à domicile en crédit d’impôt en 2007

Cited by 8 publications

References 1 publication

Artificial Intelligence, Growth and Employment: The Role of Policy

Artificial Intelligence, Growth and Employment: The Role of Policy

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

Efficacité et équité des aides pour l’emploi d’un salarié à domicile

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