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Research Group: Socio-fiscal Policies

Section #presentation

Presentation of the Socio-fiscal Policies

(credits: Vitalii Vodolazskyi/ Shutterstock)

All over Europe, governments are increasing the number of tax expenditures to support social protection or employment activities, whether it is a question of special taxation for certain authors of social protection (tax regimes and special social contributions for certain actors in the social economy sector, special taxation for 'responsible contracts' in supplementary health care, etc.), tax exemption for payments by individuals into pension funds (PERP and PERCO), or exemptions or reductions in employers' social contributions, for example.

These socio-fiscal policies constitute an instrument with properties distinct from other instruments (direct expenditure, regulation), and deserve to be evaluated not only in relation to the objectives assigned to them (support and creation of employment, support for complementary social protection), but also in relation to their more global effects in terms of the transformation of our employment and social protection system. The research group's work thus aims to multiply the points of view in order to provide a complete, interdisciplinary and comparative evaluation of these schemes.

What are the determinants of the use of these public policy schemes? What is their contribution, sector by sector, to the organisation of public and private social action? What is the cost and effectiveness (particularly in relation to direct expenditure) of the various devices? How should these devices be managed and governed? What are the consequences in distributive terms? In addition, the research groups' work opens up perspectives on the specific contribution of social and fiscal policies to the long-term evolution of the welfare state on the one hand, and to French economic strategy on the other.

The research group's work is structured around the following themes: 

  • Links between taxation and redistribution
  • Impact studies of public policy schemes in different sectors in France
  • The use of public policy schemes as an instrument of social protection reform

Contact: liepp.sociofiscal@sciencespo.fr 

Section #seminars

Seminars of the research group

The Socio-fiscal Policies research group organizes seminars open to all, presenting research work on various topics related to its research themes.

Find out more about the Socio-fiscal Policies Seminars.

Section #gt

Research group "Trajectory of poverty"

LIEPP's "Trajectory of poverty" Research group is devoted to presenting work on measuring poverty in all its dimensions, particularly from a longitudinal perspective, and to studying public policies whose aim or consequence is to reduce or exacerbate poverty. The group brings together researchers from universities and government departments in economics, sociology and political science. The work presented is usually at a preliminary stage. It meets every six weeks on Friday mornings at LIEPP. The meetings are held in French. 

Section #projects

Associated Research Projects

Ongoing projects

Section #publications

Publications of the research group

With the support of

IDEX - Université Paris Cité - France 2030
Find out more about the IDEX Université Paris Cité

Research Group Poster

Download the poster of the Evaluation of socio-fiscal Research Group
Download the poster of the Evaluation of socio-fiscal Research Group