"Socio-fiscal Policies" Research Group

Axe Socio-fiscal large 2Social 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).

Based on an original inventory of the existing devices, the "Socio-fiscal Policies" Research Group multiplies the points of view to eventually provide a complete, interdisciplinary and comparative evaluation of these devices, by treating the following questions: what are the cost and the efficiency of the different devices? What are the consequences in distributive terms? What determines the use of a socio-fiscal system? What is their contribution, sector by sector, to the organization of social action, public and private? What is the steering and governance of these devices?

Beyond this, the work of the research group opens up perspectives on the contribution of socio-fiscal policies to the long evolutionary dynamics of the welfare state as well as to the economic strategy in France.

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