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des pays occidentaux, la courbe des taux marginaux effectifs de prélèvements et de transferts auxquels les revenus du tra- vail sont soumis, a une forme en U : les taux marginaux effec- tifs sont très élevés au niveau de la transition du non-emploi vers les emplois à bas salaires (70-90 %), du fait de la perte très rapide des transferts sociaux (R.M.I., allocations logement, etc.), ils sont ensuite beaucoup plus faibles dans les tranches
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