Evaluating the effect of fiscal and social exonerations policies on employment and social protection

Research team: Michael Zemmour (CNRS-Université Lille 1)

This project seeks to put forth the elements allowing for a global evaluation of fiscal and social exoneration policies in France. The aim is to look at the way these policies affect employment and social protection. This research project primarily covers the state of existing literature, paying attention to studies conducted in France as well as work from abroad. We also seek to draw together the Iiterature on fiscal welfare and on fiscal policies sustaining job creation. Finally, we intend to invite interested Sciences Po researchers to participate in this project, with the objective to develop a diverse and interdisciplinary approach to analyse these questions.

In this researh framework, LIEPP has published a report on the socio-fiscal expenditures linked to social protection:
Michaël ZEMMOUR, “Les dépenses socio-fiscales ayant trait à la protection sociale : état des lieux", LIEPP Policy Paper n°2, Décembre 2013 (in French)

Poster of the project - May 2020