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Reducciones en la base imponible

In document Memoria Beneficios Fiscales (página 42-51)

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Artículo 11. Transmisión parcial de explotaciones y de fincas rústicas

A) Reducciones en la base imponible

cohorts of school leavers, 81% hold upper secondary education qualifications and

higher.

Qualificationlevelsamongthepopulationandyoungpeople

09

Highest qualification ISCED*

2002-2004 cohorts (average) 2005-2007 cohorts (average) in k % in k % PhD (except Medicine) 6 6 1 6 1

Master’s (baccalauréat + 5 yrs in HE, PhD in

Medicine) 5A 94 13 101 14

Degree level (baccalauréat + 3 yrs HE,

baccalauréat + 4 yrs in HE) 5A 81 11 77 10 DEUG:Diplôme d’études universitaires

générales – undergraduate diploma of

general university studies. 5A 8 1 4 0

Subtotal courses possibly leading to

research 5A 189 26 188 25

Subtotal courses completed

(BTS, DUT, paramedical and social work) 5B 127 17 116 16

Total Higher Education qualifications 5/6 316 43 304 41

General and technologicalbaccalauréat 3A 103 14 109 15 Vocationalbaccalauréat or brevet, technical

brevet 3B/C 64 9 62 8

Subtotalbaccalauréat or equivalent 3A/C 167 23 171 23

of which: have taken higher education

courses 3A/C 71 10 74 10

Certificate of vocational education (BEP) 3C 74 10 69 9 Certificate of vocational aptitude (CAP) or

equivalent 3C 53 8 57 8

Subtotal CAP, BEP and equivalent 3C 127 18 126 17

Total upper secondary graduates 3A/C 294 41 297 40

Total upper secondary and higher

education graduates 3/6 610 84 601 81

Diplôme national du brevet (DNB) 2 43 6 64 9

No qualification 0/2 74 10 77 10

Totalbrevet or below 0/2 117 16 141 19

Total leavers 727 100 742 100

* UNESCO international classification of education categories (ISCED) serves to define comparable indicators in different countries.

03 Breakdown of cohorts leaving initial education according to their highest qualification

as a %

Source: DEPP calculations based on INSEE Employment surveys 2003-2008 (annual average)

0 10 20 30 40 50 60 70 80 90 % 1981 1986 1991 1996 2001 2006 2008 Age 20-24 Age 25-64 estimate estimate

Interpretation: in 2008, 69% of people aged 25-64 (and over 83% of young people aged 20-24) declared having attained a higher education qualification or thebaccalauréat, compared with 49% in 1991 and 39% in 1981.

01 Proportions of young people and adults with an upper secondary qualification according to year

Source: INSEE Employment surveys from 1981 to 2008 (annual average since 2006)

1991 1996 2001 2006 2008 Baccalauréat or higher 39 55 62 66 65.7 BEP 10 10 10.1 CAP 20 8 7.5 BEP, CAP 22 19 Total qualified 69.4 77.0 81.8 83.2 83.3 Brevet or no qualification 30.6 23.0 18.2 16.8 16.6 Total 100 100 100 100 100

Interpretation: in 2008, 66% of young people aged 20 to 24 declared having attained a higher education qualification or thebaccalauréat, 10% attained a BEP and 7.5% a CAP or equivalent qualification. Over 83% of the age group thus attained an upper secondary level qualification, compared with under 70% for the same age group in 1991.

02 Percentage of young people aged 20 to 24 with an upper secondary education qualification

Source: INSEE Employment surveys from 1991 to 2008 (annual average since 2006)

65 68 82 75 83 79 83 85 97 83 87 90 85 91 91 87 51 52 68 68 69 70 73 75 78 79 80 81 84 85 87 88 Spain Italy Belgium United Kingdom France OECD average Netherlands DenmarkKorea Norway Austria Finland Germany Sweden Canada United States 25-64 yrs 25-34 yrs

Proportion of the population aged 25 to 64 and 25 to 34 who have successfully completed upper secondary education courses (2007)

R

educing the number of people who are under-educated or under-trained is a major challenge for the wealth and cohesion of society. The issue is the target of indicators that differ in their definitions of “low education level” and in the population groups covered.

The education “level” of an individual is defined according to two statistical classification systems, applied using different criteria. The French classifi- cation of education levels defines the first qualifi- cation level as the CAP or Level V, corresponding to two years of acertificat d’aptitude or brevet d’études professionnelles (certificate of vocational aptitude or of vocational education. Level 3 of UNESCO’s international standard classification of education (ISCED) groups upper secondary education programmes under the same heading. The criteria used to classify education levels helps to explain the differences between the two systems. Under the French system, people are classed at secondary level when they had access to the final year of a cycle, whereas under the international classification system, they are at secondary level when they have successfully completed a cycle, validated by a certi- ficate or diploma. People who fail to satisfy these conditions are classed at the level below. Thus, a lower percentage of young people aged 20-24 have a “low level” of education according to the French statistical standard (7% in 2008) than under the inter- national standard (17%), the main difference being due to the number of people who had access to a complete upper secondary education programme

without attaining the relevant qualification (8%) (Table 01).

The indicators are calculated on the basis of different population groups. The European Union’s “ ” indicator gives the proportion of young people aged 18 to 24 who have neither successfully completed upper secondary education (ISCED 0 to 2), nor undertaken any studies or training during the previous four weeks. As the European Commission benchmark(Indicator 15), this figure stood at 12% in 2008, including 6% with a level below the CAP (Table 02). Several national indicators assess the education level immediately upon leaving the education system, in order to compare assess- ments of policy application(Graph 04, Indicator 09). Thus, according to estimates based on school statistics, which can be broken down according to district education authorities, 5.6% of people leaving secondary education in 2007 did so with a qualifi- cation level below that of the CAP(Table 03). Overall, there has been no significant rise in the percentage of young people aged 18 to 24 who have a low level of education(Table 02). The performance of young people who have just left education nonetheless requires greater vigilance(Table 03, Graph 04, Indicator 09).

The “levels” are groups of education and training programmes deemed comparable.. The International Standard Classification of Education defines comparable levels and cycles (and special options) between countries. It comes under the authority of UNESCO, has been ratified by the countries and is regularly revised; the current revision will be complete in 2011 and, in particular, will explain in detail the method used to assess education levels. The French classification system of education and training levels dates from 1969 and is applied in educational programme management and for job offers. The ambiguous expression “sortie sans qualification” (leaving school with no qualifications) is avoided here. In the texts, it generally means levels VI and Vbis of the French system for classifying education and training levels.

Tables 01 and 02 are based on data sourced from the INSEE Employment surveys (September 2009). Table 03 is calculated according to surveys on students enrolled at secondary institutions (including apprenticeship training centres and agricultural schools). The flow of secondary school leavers in 2007 is estimated, excluding students from the year 2006-2007 broken down according to class, those from the year 2007-2008 broken down according to class and place of study of students in 2006-2007. In Graph 04, the student sample group and the Employment surveys define “leaving” the education system as the first time a student leaves an education path without returning for a period of one year.. For a single cohort, samples for the Employment surveys are small and subject to statistical contingencies.

Sources: MEN-DEPP and INSEE Employment surveys Coverage: Metropolitan France

Total

10

The number of under-educated young people, reducing which is a major political

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