"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

Associated research projects : 

Ongoing projects

Évaluation du dispositif expérimental "Diagnostic RSA jeunes de 25 à 35 ans" (2021) 

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) 

The World Politics of Social Investment (2015)

Childcare aspirations and inequalities in France (2019)

Politiques de défiscalisation (2019)

Male family careers: adapting to a new phenomenon (AXA Research Fund)

Finished projects

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

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 socialeSocio-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

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