| Titre | Incidences du mode de prélèvement des cotisations sociales | |
|---|---|---|
| Auteur | Béatrice Van Haeperen | |
 |
Revue | Economie et prévision |
| Numéro | no 125, 1996/4 | |
| Page | 51-60 | |
| Résumé anglais |
The Effects of the Deduction Method Used for Social Security Contributions: A General Equilibrium Model with
Minimum Income
Béatrice Van Haeperen
The increase in social security contributions observed in the 1980s and required to provide coverage for growing unemployment may have put a break on recruitment. Using a general equilibrium model with real minimum income and social security contributions deducted from wages, profits and value added, we set out the relation between minimum income, the basis of assessment for social security contributions, the minimum wage and employment. We also show that a higher level of employment could be attained without a drop in the work force's disposable income if social security contribution deductions were dissociated from wages. The switch from deductions from wages to deductions based on profits or value-added could be used to help bring down unemployment. We examine the effect of each case on the budget deficit. Source : Éditeur (via Persée) |
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| Article en ligne | http://www.persee.fr/web/revues/home/prescript/article/ecop_0249-4744_1996_num_125_4_5806 |
