The wealthiest households are the biggest beneficiaries of reductions and tax credits on home care services: in addition to receiving a higher rate of reimbursement, there rely more and larger amounts. A residence of Les Jardins d'arcade Grau-du-Roi.
The tax reduction introduced by the government to expand home care services has mainly benefited the wealthy households, the tax credit introduced in 2007 did not lay only partially so far, says a study published Friday by INSEE .
From 1991, households have reduced their tax half of their spending on home care services in a ceiling, said the National Institute of Statistics. This device, however, concerned that households taxable. In 2006, three quarters of household users of home care services had benefited from the tax cut.But only 3% of 30% of the smaller users had used it against almost all users belonging to the 10% wealthiest households, is the INSEE.
In 2007, the government set up the device tax credit, which would in particular help households pay no tax benefit. "However, this possibility is open only to tax households where all adults are active, and thus to households with a two-earner married couple, an active person without a spouse or an unmarried couple with at least one member is active, which greatly limits the expansion of the benefit of the device, "wrote the institute.
Between 16,000 and 71,000 jobs
Thus, among the household users who do not benefit from the tax reduction, which are mainly the elderly, only 12% received the tax credit in 2007, according to INSEE.So the easiest remain the biggest beneficiaries of the tax benefit, says the Institute, noting that "in addition to receiving a higher rate of reimbursement, greater use and higher amounts" to home care services . In 2007, the richest 10% received 60% of the total tax benefit received by households, a proportion slightly lower only because of the tax credit, since the proportion was 64% in 2006.
The use of home service has grown along with the development of tax legislation, notes the study. It would have doubled between 1996 and 2008 from 6.4% to 12.8%, according to INSEE, which is based on actions reported by households in the social and tax administrations. This development reflects both supported the regularization of undeclared work and employment creation.
INSEE estimates that the introduction of the tax reduction would have led to the creation of 12,000 to 43,000 full-time equivalent jobs and the annual cost per job created would be between 23,000 and 85,000 euros. The new tax credit generates it, "a modest additional cost to the budget," said INSEE. The measure would give rise to the creation of 4,000 to 14,000 jobs at an annual cost per job of between 9,000 and 28,000 euros.
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