This project seeks to put forth the elements allowing for a global evaluation of French policies of fiscal and social exoneration as they affect employment and social protection. It primarily covers the state of existing literature, equally with respect to studies conducted in France as works from abroad on these questions. It also seeks to recapitulate the theoretical literature on fiscal welfare and on aids to job creation by means of fiscal policies and tax exoneration. Finally, the paper tracks and gathers Sciences Po researchers interested in this project and its themes to allow for a diversification of disciplinary approaches and perspectives on these questions.