Coût d'opportunité des politiques d'emploi en France : ce qu'on pourrait faire de mieux au même prix

La France est l’un des pays où les politiques d’exemptions fiscales et d’exonérations de cotisations sociales sont les plus développées. Le coût budgétaire des dispositifs mis en place dans le seul domaine de la protection sociale et de l’emploi dépasse les 90 milliards d’euros (hors CICE). Ce Policy Brief évalue l’efficacité de deux de ces programmes, parmi les plus coûteux et les mieux connus, visant spécifiquement à faire baisser le coût du travail des emplois peu qualifiés. Sur les 27 milliards consacrés aux exonérations générales de cotisations employeur et aux dispositifs concernant l’emploi de salariés à domicile, plus de 6 milliards d’euros sont consacrés à des politiques dont le coût est supérieur à 62 500 € par an et par emploi créé. Cet article examine la possibilité de remplacer une partie de ces dépenses fiscales par le financement direct par l’État d’emplois « de qualité » (publics ou privés) répondant à des besoins sociaux spécifiques. Le basculement du budget actuellement consacré à la part la moins efficace des dépenses fiscales (celles qui visent les plus hauts salaires ou les ménages aux revenus les plus élevés) vers le financement public de services à visée sociale n’aurait pas d’effet néfaste pour l’emploi à court terme, le risque d’éviction d’emplois privés par la subvention publique étant pris en compte

USING ESDM 12 HOURS PER WEEK IN CHILDREN WITH AUTISM SPECTRUM DISORDER: FEASIBILITY AND RESULTS OF AN OBSERVATIONAL STUDY

Background: Early intervention for Autism Spectrum Disorder (ASD) in France is heterogeneous and poorly evaluated to date. Early Start Denver Model (ESDM) is a developmental and behavioral model ofintervention for toddlers with ASD which has already shown very interesting outcomes on the development of children with ASD in various studies with different settings. However, it is not possible with the current research to agree on the best setting. Thus, we implemented an ESDM program according to our context where children are often pre-schooling early from 30 months old. This therapy was applied by a multidisciplinary team working in close collaboration with parents and other partners. Subjects and methods: A prospective observational study including 19 toddlers with ASD was conducted. We evaluated improvement on the cognitive level of toddlers with ASD receiving therapist-delivered ESDM intervention for 12 hours per week. Results: Significant improvements in verbal and nonverbal cognitive skills at the Mullen Scale of Early Learning were obtained after 10 months of intervention in our sample. The largest improvement was in receptive language development quotient with a mean improvement of 19.6 points. We also observed promising outcomes in daily adaptive behavior, with a slight improvement in communication at the Vineland Adaptive Behavioral Scale. These outcomes, when compared to the conclusions of previous studies, are leading us to the need for a therapy duration beyond 10 months. Conclusions: Our outcomes were very encouraging even with lowcognitive and nonverbal children. These outcomes may be confirmed in a multicenter randomized controlled trial that is ongoing

The politics of negative expansion: The left's turn to fiscal welfare for low-income groups in Britain and France in the 2000s

This thesis analyses a particular social policy episode: that of the turn to tax credits (instead of benefits) to support low-income groups in France and Britain in the 2000s. It asks about the rationale that led left-wing governments in both countries to deviate from institutional traditions in matters of income-support, and to instead use policy instruments pertaining to a seldom-studied domain of social policy: fiscal welfare, or tax provisions serving a social policy purpose. Drawing on original archival sources and interviews with policymakers, the thesis reconstructs the genesis of the change of instrument in both contexts. It advances a novel explanation for the turn to fiscal welfare for income-support purposes: namely, that it was driven by left-wing governments' adoption, at that time, of a logic of negative welfare expansion. While welfare expansion is often synonymous with spending increases, negative expansion entails decreasing taxes instead. It involves taking less from low-income individuals instead of giving more to them. In both countries, policymakers saw negative expansion through fiscal welfare as functionally equivalent to positive expansion through benefit increases, which allowed bypassing constraints on traditional income-support. Tax cuts were economically respectable instruments, at a time when concerns with economic credibility led politicians to avoid spending increases. Tax credits could also be used as a means of unifying different constituencies, at a time when governments aimed to assemble cross-class coalitions centred around middle-class voters. As well as building a novel argument about the origins of the policies, this thesis also puts forward and investigates the notion that this turn had unanticipated political consequences. In particular, it argues that taking less is not the same as giving more when it comes to the formation of policy preferences and attitudes to redistribution. Using a mix of regression analyses and quasi-experimental designs, this thesis shows that the change of instrument failed to alter attitudes to redistribution towards low-income groups in the UK. Further, despite their generosity the British tax credits failed to generate lasting support among beneficiaries of the policy themselves. These findings suggest that the turn to tax credits led to an erosion of the overall support for policies benefiting low-income groups. Over time, policies implementing a negative expansion risk shifting the balance of preferences away from income-support. This thesis also sheds light on the understudied phenomenon of fiscal welfare for low-income groups. Using microsimulation, it produces original estimates of the budgetary incidence and actual redistributive effect of fiscal welfare for low-income groups in six countries. The budgetary costs involved are in the same order of magnitude as amounts spent on family benefits. Looking at the redistributive incidence of these schemes reveals an important pattern: often times, schemes ostensibly designed to benefit low-income groups actually have a regressive impact

From the hidden welfare state to the hidden part of welfare state reform: Analyzing the uses and effects of fiscal welfare in France

International audienc

A Bismarckian Type of Fiscal Welfare? Insights on the Use of Social Tax Expenditures in French Social and Employment Policy

International audienceThis article argues that situated approaches are necessary to reveal institu-tion-specific or regime specific structures, forms and uses of fiscal welfare instruments. We base our analysis on the French case, for which we have previously built an exhaustive database of social tax expenditures (STEs) for the year 2014. We find that France displays a specific structure of fiscal welfare. Most STEs are concentrated in the fields of employment, family and health policy; most STEs concern social security contributions. We identify specific forms of fiscal welfare which might be common to other Bismarckian countries, principally centred around three types of use, i) the reduced taxation of family and couples, which is a core element of the fami-lialist organisation of social policy after WWII ; ii) the use of STEs as a privileged instrument of employment policy in the constrained realm of minima wages and high levels of social security contributions ; iii) the use of STEs to quietly divert resources away from the sheltered social security funds and into collective private insurance plans, fuelling their develop-ment

Fiscal welfare in Europe: a state of the art

Since the 1990s, welfare state reform has been at the core of much of the welfare state research. From an analysis of reform pressures, to an understanding of welfare state resilience, to a focus on reform trajectories, the literature has highlighted the role of politics, of institutions and of ideas in understanding processes and trajectories of reform. This paper aims to contribute to the literature on welfare state reform through a different angle, by analysing reform processes through the development of specific policy instruments, namely tax expenditures for social purposes (hereafter called social tax expenditures, or STEs), which has remained a blind spot in much of the welfare state literature

Fiscal welfare in Europe: a state of the art

Since the 1990s, welfare state reform has been at the core of much of the welfare state research. From an analysis of reform pressures, to an understanding of welfare state resilience, to a focus on reform trajectories, the literature has highlighted the role of politics, of institutions and of ideas in understanding processes and trajectories of reform. This paper aims to contribute to the literature on welfare state reform through a different angle, by analysing reform processes through the development of specific policy instruments, namely tax expenditures for social purposes (hereafter called social tax expenditures, or STEs), which has remained a blind spot in much of the welfare state literature

Fiscal welfare : le rôle des niches socio-fiscales dans la protection sociale en Europe

Le recours aux dispositifs fiscaux dérogatoires est un élément structurant des politiques sociales, à la fois d’un point de vue institutionnel, économique et politique. Or cet aspect, largement étudié dans le cas des États-Unis, constitue un point aveugle de l’analyse comparée de l’État social. Nous dressons un état des connaissances théoriques et empiriques sur le fiscal welfare en Europe et nous analysons les raisons spécifiques au contexte européen du recours aux dépenses fiscales de protection sociale

Fiscal welfare : le rôle des niches socio-fiscales dans la protection sociale en Europe

Le recours aux dispositifs fiscaux dérogatoires est un élément structurant des politiques sociales, à la fois d’un point de vue institutionnel, économique et politique. Or cet aspect, largement étudié dans le cas des États-Unis, constitue un point aveugle de l’analyse comparée de l’État social. Nous dressons un état des connaissances théoriques et empiriques sur le fiscal welfare en Europe et nous analysons les raisons spécifiques au contexte européen du recours aux dépenses fiscales de protection sociale

Fiscal welfare : le rôle des niches socio-fiscales dans la protection sociale en Europe

Le recours aux dispositifs fiscaux dérogatoires est un élément structurant des politiques sociales, à la fois d’un point de vue institutionnel, économique et politique. Or cet aspect, largement étudié dans le cas des États-Unis, constitue un point aveugle de l’analyse comparée de l’État social. Nous dressons un état des connaissances théoriques et empiriques sur le fiscal welfare en Europe et nous analysons les raisons spécifiques au contexte européen du recours aux dépenses fiscales de protection sociale