International audience How efficient is French public policy on continuing vocational training from the point of view of the financial contribution made by the companies themselves ? Have the goals (consisting of increasing the training efforts made by firms, reducing the disparities between the contributions made by large and small firms and decreasing the catego- rial inequalities) been achieved ? The legal taxation threshold previously introduced has not in fact evened out the categorial and structural disparities satisfactorily, and it has therefore become necessary to consider reforming the whole system. This study is based on a statistical analysis of the data collected in tax declaration no. 2483 and an economic study on a set of longitudinal data (unbalanced panel design).