Acceso usuarios
We analyze original data manually collected from France’s draft Finance Bills (PLF) and draft Social Security Finance Bills (PLFSS) dating back to 1979. For the first time, our database comprehensively records all tax and social tax expenditures benefiting businesses and households from 1979 to 2022, categorized by their associated tax category. We present descriptive statistics and a textual analysis to provide an overall perspective and document the role of these schemes within the broader system of taxation and public spending. The statistical analysis highlights a structural increase in the fiscal effort by government and social administrations to grant exemptions from taxes and social contributions. This trend is accompanied by an increased support for businesses at the end of the period, resulting in a growing share of these expenditures within the overall public spending system. The textual analysis reveals a significant shift in the priorities of this type of public action over time: from a political agenda structured around four priorities—Public Aid to Households, Housing, Savings and Competitiveness, Investment, Employment—it evolved, starting in the 2000s, toward a decidedly stronger focus on business competitiveness and support for job creation.
