HAL Id: hal-02187842 https://hal-sciencespo.archives-ouvertes.fr/hal-02187842 Preprint submitted on 18 Jul 2019 HAL is a multi-disciplinary open access archive for the deposit and dissemination of sci- entifc research documents, whether they are pub- lished or not. The documents may come from teaching and research institutions in France or abroad, or from public or private research centers. L’archive ouverte pluridisciplinaire HAL, est destinée au dépôt et à la difusion de documents scientifques de niveau recherche, publiés ou non, émanant des établissements d’enseignement et de recherche français ou étrangers, des laboratoires publics ou privés. A Bismarckian Type of Fiscal Welfare? Insights on the Use of Social Tax Expenditures in French Social and Employment Policy Nathalie Morel, Chloé Touzet, Michaël Zemmour To cite this version: Nathalie Morel, Chloé Touzet, Michaël Zemmour. A Bismarckian Type of Fiscal Welfare? Insights on the Use of Social Tax Expenditures in French Social and Employment Policy. 2017. hal-02187842