Fitoussi, Jean-Paul and Wasmer, Etienne (2006): Réactions sur le rapport relatif à l’élargissement de l’assiette des cotisations employeurs de la Sécurité sociale.
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Abstract
This short comment provides an assessment on the impact of changing the rules of social security contributions by employers, namely raising the tax base to include not only wages but also value added or capital investments.
Item Type: | MPRA Paper |
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Original Title: | Réactions sur le rapport relatif à l’élargissement de l’assiette des cotisations employeurs de la Sécurité sociale. |
English Title: | Reactions on the report on the enlarging the tax base of employers' contributions. |
Language: | French |
Keywords: | Social security contributions, taxes |
Subjects: | H - Public Economics > H5 - National Government Expenditures and Related Policies > H55 - Social Security and Public Pensions |
Item ID: | 18543 |
Depositing User: | Etienne Wasmer |
Date Deposited: | 11 Nov 2009 17:16 |
Last Modified: | 12 Oct 2019 05:12 |
References: | None |
URI: | https://mpra.ub.uni-muenchen.de/id/eprint/18543 |