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Automation and effective taxation of factors of production

Conservatoire national des arts et métiers - PARIS - 2021

The main aim of this research project is to investigate a possible tax bias in favour of capital and against labour in France, and to analyze its evolution in light of the recent reforms impacting taxation of factors of production in recent decades. To do this, the author proposes to calculate effective tax rates on factors of production and to compare these with optimal rates, defined according to a standard model of public economics. If a tax bias is verified, the welfare loss generated will be calculated and the loss of jobs induced by this distortion with respect to the optimal amount will be quantified, thus documenting the impact of the tax bias on the unemployment benefit system.