4 Works

Tax cuts or social investment? Evaluating the opportunity cost of the French employment strategy (LIEPP Working Paper, n°31)

Clément Carbonnier, Bruno Palier & Michaël Zemmour
Tax expenditures are widely used by French governments as employment and social policies. Such programmes together amounted to more than 1.3 points of GDP in 2011. Thanks to a systematic review of academic policy evaluations, we assess the efficiency of the different parts of such policies, showing that at least €6 billion is used for policies whose cost is greater than €62,500 per year and job created, and €0.5 billion for policies whose cost is...

Economie politique du financement progressif de la protection sociale (LIEPP Working Paper n°38 )

Michaël Zemmour
This article investigates discrimination and the interplay of residential and ethnic stigma on the French housing market using two different methods, paired-testing au- dit study of real estate agencies and face-to-face interviews with real estate agents. The juxtaposition of their findings leads to a paradox: interviews reveal high levels of ethnic discrimination but little to none residential discrimination, while the audit study shows that living in deprived suburbs is associated with a lower probability of...

Gratuité des transports en commun et congestion routière : revue de la littérature et implications pour Paris (LIEPP Working Paper, n°127)

David Quentin
En mars 2018, la Maire de Paris proposait de rendre les transports en commun gratuits pour lutter contre la pression automobile. Alors qu’il s’agit d’une proposition récurrente et que de nombreuses villes l’ont expérimentée, aucun article scientifique ne propose un cadre d’analyse économique cohérent pour saisir les effets attendus d’une telle mesure. Les résultats des travaux de l’économie des transports suggèrent que la gratuité des transports en commun à Paris n’est pas en mesure de...

A Bismarckian Type of Fiscal Welfare? Insights on the Use of Social Tax Expenditures in French Social and Employment Policy ( LIEPP Working Paper, n° 65)

Nathalie Morel, Chloé Touzet & Michaël Zemmour
This 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...

Registration Year

  • 2022

Resource Types

  • Other


  • University of Lille
  • Sciences Po
  • University of Oxford