Redistributive Impact of the Socio-Fiscal Models of Social Welfare: An International Comparative Analysis
LIEPP works with the ‘Ecole Nationale Supérieur de Sécurité Sociale’ (EN3S) on a project entitled: “Redistributive Impact of the Socio-Fiscal Models of Social Welfare: An International Comparative Analysis". This project, led by Michaël Zemmour, is based on empirical data to analyze the contribution of the tax system structure, the shape and the volume of social benefits to reduce inequalities.
Social and employment policies in France mobilize different tax tools (exemptions from social contributions, tax credits, etc.). These socio-fiscal policies constitute an instrument with distinct properties from other instruments (direct expenditure, regulation).