"Socio-fiscal Policies" Research Group

Axe Socio-fiscal large 2

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

Associated research projects:

Ongoing projects

Vers un État providence à + 4 degrés ? Repenser la protection sociale à l’aune des catastrophes environnementales (2024)

Mapping the social risks of environmental transitions (2023)

Que sait-on du travail ? Un projet de médiation scientifique (2023)

L’exploitation locative sur le marché français du logement (2023)

Welfare State Change as a Polanyian Double Movement. How social policy change affects women across different social classes. (POLWOM) (2023)

Évaluation du dispositif expérimental "Diagnostic RSA jeunes de 25 à 35 ans" (2022)

Dynamiques des bénéficiaires du RSA à Paris (2021)

Trajectoires de pauvreté : profils, déterminants et conséquences. Perspectives française et européennes (TPFE)(2020)

Family Policies, Female Participation and inequalities (FaPoFePa) (2020)

Politiques de défiscalisation (2019)

Finished projects

Which policies for the development of knowledge-intensive jobs in Europe

The World Politics of Social Investment

L'Etat des lieux des dépenses socio-fiscales

Evaluating the effect of fiscal and social exonerations policies on employment and social protection

Modèles nationaux de croissance et protection sociale Socio-fiscal policies and domestic work

Une philanthropie à la française?

Interdisciplinary Evaluation of the Tax Credit for the Competitiveness and the Employment (Crédit d'impôt pour la Compétitivité et l'Emploi/CICE)

Social investment : which strategy for France ?

L'argent des ménages dans les politiques publiques

Le pouvoir de transformation des politiques socio-fiscales

Research Project with EN3S: Redistributive Impact of the Socio-Fiscal Models of Social Welfare: An International Comparative Analysis

Childcare aspirations and inequalities in France

Male family careers: adapting to a new phenomenon

RESEARCH GROUP:

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.