Compte rendu de la conférence de consensus sur la fiscalité des ménages et des entreprises du 20 mai 2014

Henri Sterdyniak and Vincent Touzé

Revue de l'OFCE, 2015, vol. N° 139, issue 3, 13-60

Abstract: The increase in the tax burden in France raises many questions about the legitimacy of our tax policy. Many tax reform proposals were made. In order to deepen the debate, the OFCE held on May 20, 2014 a consensus conference on taxation of households and businesses. This article publishes the minutes of the debates. The first debate focuses on business taxation. It should probably be lowered and simplified. The second debate on environmental taxation concludes that a rapid and programmed increase should be adopted. The third debate on the household taxation shows that the current complexity results from a significant progressive taxation which makes it is more difficult to adopt a simplification reform. The last debate explores the issues of taxation of capital income. The redistributive impact of capital tax must be maintained, which greatly reduces the possibilities of reform.

Keywords: mandatory contributions; corporate taxation; taxation of households (search for similar items in EconPapers)
Date: 2015
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Working Paper: Compte rendu de la conférence de consensus sur la fiscalité des ménages et des entreprises du 20 mai 2014 (2015)
Working Paper: Compte rendu de la conférence de consensus sur la fiscalité des ménages et des entreprises du 20 mai 2014 (2015)
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