Suppression de la contribution sur la valeur ajoutée des entreprises et réindustrialisation de la France : une cohérence discutable (notice n° 1370367)
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| fixed length control field | 03183cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250615101137.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Levratto, Nadine |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Suppression de la contribution sur la valeur ajoutée des entreprises et réindustrialisation de la France : une cohérence discutable |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2025.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 48 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This paper examines two recent industrial policies in France that are representative of the actions taken to support industry. The first is the abolition of the contribution sur la valeur ajoutée des entreprises (CVAE) (contribution on companies’ added value) as part of the reform of local taxation, and the second is the Territoires d’industrie (TI) initiative. Using individual company data covering 2019–2020, we show that while industry, SMEs, and intermediate-sized enterprises have benefited from the abolition of the CVAE, large companies and non-industrial sectors have benefited more. The territorial analysis shows that companies based in metropolitan areas have seen their tax burden reduced more than others. This weak effect on areas with a strong productive component is confirmed by the study of the overlap between the two measures, which shows that TIs are only slightly affected by the reduction in local taxation. We conclude by stressing the importance of coherent public policies. JEL Codes : H25, H32, K34, L52, L53 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cet article propose d’étudier deux politiques industrielles récentes représentatives des formes d’action en faveur de l’industrie. Il s’agit d’une part, de la suppression de la Contribution sur la Valeur Ajoutée des entreprises (CVAE) dans le cadre de la réforme de la fiscalité locale et d’autre part, de l’initiative Territoires d’industrie. A partir de données individuelles d’entreprises couvrant la période 2019-2020, nous montrons que si l’industrie, les PME et les ETI ont bénéficié de la suppression de la CVAE, les grandes entreprises et les secteurs non industriels en ont davantage profité. L’analyse territoriale montre que les entreprises implantées dans les métropoles ont, plus que les autres, vu leur charge fiscale diminuée. Ce faible effet sur les territoires à forte composante productive est confirmé par l’étude du recouvrement entre les deux mesures qui montre que les TI sont faiblement impactés par l’allègement de la fiscalité économique locale. Nous concluons en soulignant l’importance de la cohérence des politiques publiques. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | effet d’aubaine |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | effets distributifs |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Fiscalité économique locale |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | industrie |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | réindustrialisation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | distributional effects |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | industry |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | local taxation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | reindustrialization |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | windfall effects |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Poinsot, Philippe |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Tessier, Luc |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue d'économie industrielle | 187 | 3 | 2025-05-19 | p. 75-112 | 0154-3229 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-d-economie-industrielle-2024-3-page-75?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-d-economie-industrielle-2024-3-page-75?lang=fr&redirect-ssocas=7080</a> |
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