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vos publications" href="https://www.casd.eu/declaration-publications/">Indiquer vos publications</a></li> </ul> </div> <div class="basenav_container"> </div> </div>  <div id="ariane"> <div class="container"> <div xmlns:v="http://rdf.data-vocabulary.org/#"><span typeof="v:Breadcrumb"><a title="Le CASD - Centre d'accès Sécurisé aux Données" href="https://www.casd.eu" rel="v:url" property="v:title" class="home">Accueil</a></span><span class="sep">></span><span typeof="v:Breadcrumb"><a href="https://www.casd.eu/projets-developpes-sur-le-casd/" rel="v:url" property="v:title" title="project">Projets</a></span><span class="sep">></span>Evaluation interdisciplinaire de l’incidence du CICE et de ses effets sur l’emploi, l’innovation et la compétitivité</div> </div> </div> <div id="primary" class="content-area"> <main id="main" class="site-main" role="main"> <div class="container"> <div class="row"> <div class="col-xs-12 col-sm-3 col-md-3 col_arbo"> <div class="arbo_pages"> <ul class="nav navbar-nav"> <li class=""> <a href="#relatedSource" class="js-scroll"> Données mises à disposition via le CASD </a> </li> <li class=""> <a href="#relatedPublications" class="js-scroll"> Publications </a> </li> </ul> </div> </div> <div class="col-xs-12 col-sm-9 col-md-9 col_navcontent"> <article id="post-14912" class="post-14912 project type-project status-publish hentry"> <a href="https://www.casd.eu/projets-developpes-sur-le-casd/" class="return_liste btn btn-primary"> Retour à la liste des projets </a> <header class="entry-header"> <h1 class="entry-title">Evaluation interdisciplinaire de l’incidence du CICE et de ses effets sur l’emploi, l’innovation et la compétitivité</h1> </header> <div class="entry-thumbnail img_475"> <img src="/image-projet/?projet=EVINCIC" alt="EVINCIC" class="img-responsive" /> </div> <div class="entry-content"> Le crédit d’impôt pour la compétitivité et l’emploi a été institué avec l’objectif affiché d’améliorer la compétitivité des entreprises « à travers notamment des efforts en matière d’investissement, de recherche, d’innovation, de formation, de recrutement, de prospection de nouveaux marchés, de transition écologique et énergétique et de reconstitution de leur fonds de roulement ». Les effets potentiels de ce dispositif peuvent être d’ordres multiples puisqu’ils peuvent concerner aussi bien la répartition des rémunérations, les stratégies de compétitivité prix ou d’innovation des entreprises ou les structures de qualification de la main d’œuvre. Il apparait dans les premiers résultats du comité de suivi que, malgré le caractère encore partiel des données existantes, il est probable que le crédit final au titre de 2013 marque un taux de non-recours significatif. Ceci indique la possibilité qu’il existe des freins à l’utilisation du dispositif. De plus, ces multiples effets interagissent fortement, certains s’excluant et d’autres se renforçant. Il importe donc que l'évaluation de ce dispositif puisse investiguer l’ensemble de ces canaux d’impact du CICE, et puisse comprendre la relation entre eux qui a abouti à la situation effectivement résultant de la mise en place de ce crédit d’impôt. Le Laboratoire Interdisciplinaire d’Evaluation des Politiques Publique (LIEPP) de Sciences Po propose de mettre en commun ses ressources différant aussi bien en termes disciplinaires qu’en termes de méthodologies à l’intérieur des disciplines pour mettre au jour ces effets hétérogènes dans leur plus grande complexité, et pour analyser leurs interactions. Le Laboratoire Interdisciplinaire d’Evaluation des Politiques Publiques (LIEPP) de Sciences Po dispose de chercheurs confirmés issus de différentes disciplines et spécialistes de différentes méthodologies ayant la volonté de mettre en commun leurs compétences afin de réaliser l’évaluation la plus complète possible du Crédit d’Impôt pour la Compétitivité et l’Emploi (CICE). Une première étude aura pour objectif d’analyser les modifications d’utilisation de main d’œuvre par les entreprises de manière différenciée pour les différents types d’emploi. Dans un premier temps, une analyse statistique descriptive détaillée visera deux buts. Premièrement, elle cherchera à mesurer la déformation progressive de la structure des salaires. Cette analyse pourra conduire in fine à une estimation en regression discontinuity design de l’impact du CICE sur les salaires autour du niveau seuil de salaire de 2,5 fois le salaire minimum. La stratégie économétrique d'évaluation de l'impact du CICE consistera ensuite, à l’image de ce qu’avaient réalisé Crépon et Desplatz (2001), à estimer l’impact ex-post du CICE sur l’éligibilité ex-ante des entreprises en fonction de leur structure salariale. Le principe sera de définir une variable exogène d’exposition au traitement. Celle-ci sera construite à partir de données concernant les entreprises avant la mise en place du CICE. En particulier, il sera possible pour chaque entreprise de reconstituer son traitement potentiel ex ante à partir des bases de données de structure salariales contenues dans les Déclarations Annuelles de Données Sociales (DADS) des entreprises. Ensuite, à l’aide des numéros SIREN des établissements, il sera possible de reporter cet indicateur exogène de traitement sur les bases fiscales permettant d’établir les résultats des entreprises. En l’occurrence, il s’agira des fichiers FARE établis par l’Insee à partir de la liasse fiscale constituée par la DGFiP. A l’aide du numéro SIREN également, ces bases de données seront appariées en panel. Ceci permettra donc d’évaluer en double différence l’impact de l’exposition ex ante au CICE sur les résultats comptables de l’entreprise. Du fait de l’absence de données robustes sur l’investissement en recherche et développement dans les bases de données FARE, l’impact du CICE en termes d’investissement innovant devra être évalué grâce à l’appariement du panel précédemment décrit avec les fichiers MVC si l <hr style="margin: 10px 0"> <div class="entry-author"> <b>Fondation Nationale des Sciences Politiques</b> </div> <hr style="margin: 10px 0"> <div class="entry-author"> <b>Membres :</b> CARBONNIER Clément, FREDON Simon, MALGOUYRES Clément, MAYER Thierry, PY Loriane, URVOY Camille, ZIGNAGO Soledad </div> </div> <div class="clearfix"></div> <hr /> <div class="relation"> <div class="row"> <div id="relatedPublications" class="col-xs-12 related related_pub"> <div class="title">Publications (3)</div> <div class="all_listing"> <div class="publications"> <div class="line publication publication_65"> <a href="https://www.casd.eu/publi.php?id=65"> <span class="name">Evaluation interdisciplinaire des impacts du CICE en matière de compétitivité internationale, d'investissement, d'emploi, de résultat net des entreprises et de salaire</span> </a> </div> <div class="line publication publication_261"> <a href="https://www.casd.eu/publi.php?id=261"> <span class="name">Exports and labor costs: evidence from a French policy</span> </a> </div> <div class="line publication publication_294"> <a href="https://www.casd.eu/publi.php?id=294"> <span class="name">Coût du travail et exportations : analyses sur données d'entreprises </span> </a> </div> </div> </div> <div class="signalement"> <a href="https://www.casd.eu/remontees-des-publications/?id_prj=475" class="btn btn-primary"> Indiquer une publication </a> </div> </div> <div id="relatedTheme" class="col-xs-12 related related_theme "> <div class="title">Données mises à disposition via le CASD (7)</div> <div class="all_listing"> <div class="sources" 7> <div class="line source source_21"> <a href="https://www.casd.eu/src.php?id=21"> <span class="name">BTS-Postes : Base Tous 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