Trésor-Economics No. 97 - Reduced rate employers' social security contributions on low wages in France, 1993-2009
Reduced rate employers' social security contributions for low-wage workers, first introduced in 1993 and progressively extended since then, are a key component of employment policy in France. Their gross cost to public finances amounted €22.2 billion in 2009 (not including revenues from their positive impact on employment and the resulting lower spending on unemployment benefits). This paper summa... Lire la suite