Home>Research>Project>Interdisciplinary Evaluation of the Tax Credit for the Competitiveness and the Employment (Crédit d'impôt pour la Compétitivité et l'Emploi/CICE)
Interdisciplinary Evaluation of the Tax Credit for the Competitiveness and the Employment (Crédit d'impôt pour la Compétitivité et l'Emploi/CICE)
The project led by the LIEPP mobilizes an interdisciplinary research team and various methodological tools to study the channels of impact of the CICE project and the potential obstacles of its implementation. Along with qualitative study aimed at understanding the determinants of recourse to the tax credit and the reasons of its use, the LIEPP undertakes an ex-post evaluation of the CICEs effects with regards to employment and the wage structure.
This study emphasizes on the matching of three exhaustive panel databases of the French companies: the social statements allowing to reconstitute the composition of the payrolls of every company, the fiscal statements of these companies as well as the customs data on exports. A methodology of difference in difference with the Intention to Treat (ITT) will be applied to estimate the impact of the CICE on the wage structure of companies, on the level of employment and on the prices and the volumes of the exports.
The team members are:
For the qualitative part: Gwenaële Rot (Sciences Po, CSO) and Benoit Gautier (LIEPP).
For the quantiative part: Clément Carbonnier (Université de Cergy-Pontoise, THEMA and Sciences Po, LIEPP), Simon Fredon (Sciences Po, LIEPP), Clément Malgouyre (Banque de France), Thierry Mayer (Sciences Po, Department of economics), Loriane Py (Banque de France), Soledad Zignago (Banque de France)
Poster of the Project (June 2016)
Related Publications & Reports:
Clément CARBONNIER, Gwenaële ROT, Clément MALGOUYRES, Evaluer les impacts du crédit d’impôt pour la compétitivité et l’emploi (CICE) Policy Brief, n°27, septembre 2016.
LIEPP's Report on CICE (in French)
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