Qui y gagnerait ? Qui y perdrait ? Ou quoi faire d'autre ? Post-face à l'article précédent «Faut-il subsituer de la TVA aux cotisations sociales des employeurs?»

摘要

The contemplated reform, substituting VAT points for social contribution points would not really encourage employment of workers in preference to recourse to machines, but would be unfair to certain categories of businesses and offer advantages to others. Structural transformations, in this way, would be accelerated. In order to increase employment, another conceivable reform would consist in extending the basis of assessment for social contributions to a firm's capital depreciation and profits. But this would be acceptable only if it could be demonstrated that the mesure would not run counter to the necessary renewal of investment. This is very likely, but no judgment should be made without thorough studies of the subject.