Sterdyniak, Henri - Centre de recherche en Économie (OFCE), Sciences … - 2007
would not support labour-intensive sectors. The VAT is levied on
imports and is refunded on exports, contrary to social …’ contributions. The idea is that this social VAT would not weigh on
labour income but on imports; this would make it possible to … added (like in Italy with IRAP)
bearing also on exports and investment. This reform would support labour-intensive sectors …