55 years of diversification of social protection funding
Description
Source: Studies and Results n° 1002, March 2017
Author: Timothée Barnouin and Aurore Domps (DREES)
Since 1959, social protection revenues have more than doubled in proportion to national wealth, rising from 16 to 34 GDP points in 2015. Their structure has also changed significantly: the share of taxes affected (ITAF), foremost among which is the generalised social contribution (CSG), has increased significantly. This has reduced the share of social contributions – which nevertheless remain the main resource of the system – and public contributions by the same amount. For example, ITAFs accounted for 24.5% of resources in 2015 (compared to 0.4% in 1968, when they were created), while the share of social contributions fell from 77% in 1959 to 61% in 2015.
Despite this change in the financing structure, the share of social protection resources per tax base remained relatively stable between 1981 and 2015, although the share of the tax base corresponding to compensation of employees decreased.
However, the levy ratios have increased, mainly for property income, in line with the development of ITAFs based on this base.
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53 |
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https://www.data.gouv.fr/fr/datasets/r/a4d6a898-616e-4b12-a12c-a48f7f53a9f0 |
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33 |
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https://www.data.gouv.fr/fr/datasets/r/a2401b0a-7d53-4df4-8718-a6193b910a9d |