RSA : peut-on apprendre des expériences étrangères ? (notice n° 994047)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02719cam a2200277 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250125132107.0 |
| 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 | Mikol, Fanny |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | RSA : peut-on apprendre des expériences étrangères ? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2009.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 92 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Les pays anglo-saxons recourent depuis plusieurs dizaines d’années aux crédits d’impôt avec un double objectif de redistribution et d’incitation à la reprise d’activité. L’ Earned Income Tax Credit aux États-Unis et le Working Family Tax Credit au Royaume-Uni ont été largement étudiés : ils ont eu des effets sur la participation au marché du travail des populations éligibles, différents selon leur situation familiale. Même si ces crédits visent à augmenter le revenu des ménages, ils peuvent cependant selon certaines études réduire le salaire des travailleurs éligibles et non éligibles. Les conclusions des études anglo-saxonnes peuvent être riches d’enseignements pour anticiper les conséquences sur l’offre de travail et les salaires de la composante « crédit d’impôt » du revenu de solidarité active (RSA-chapeau). Perçu par les « travailleurs pauvres », ce dispositif, par sa forme, se rapproche davantage des crédits d’impôt anglo-saxons que la prime pour l’emploi. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Earned income tax credit have been implemented in the United States and the United Kingdom since decades with two main objectives: income redistribution and giving incentives to get back to work. The Earned Income Tax Credit in the US and the Working Family Tax Credit in the UK have been largely studied: they both had effects on recipients’ labour market participation differing according to their family situation. Although these credits aim at increasing household income, they may exert downward pressure on wages of both entitled and not entitled workers. These studies’ results can be useful to anticipate the consequences of the “tax credit” part of the RSA on labour market participation and on wages. Received by low-income workers, this new tax credit is closer to American and British ones than Employment Allowance (« prime pour l’emploi »). |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | crédit d'impôt |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | salaire |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | participation au marché du travail |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | wages |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tax credit |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | labour force participation JEL classification : J21 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | J22 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | J38 |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Rémy, Véronique |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Travail et emploi | 120 | 4 | 2009-12-01 | p. 63-75 | 0224-4365 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-travail-et-emploi-2009-4-page-63?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-travail-et-emploi-2009-4-page-63?lang=fr&redirect-ssocas=7080</a> |
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