La grande réforme fiscale, un mythe français

Henri Sterdyniak ()

Revue de l'OFCE, 2015, vol. N° 139, issue 3, 327-397

Abstract: A major tax reform is often evoked in the French economic debate economic, with no explicit contents. Primary public spending represents 50% of the French potential GDP. This strong level is a social choice of society that must be maintained ; the French tax system is already strongly redistributive ; capital incomes are taxed as labour ones ; France is one of the few countries where income inequality does not strongly increased. The article analyses, tax by tax, the possible reforms and discusses their opportunity. It shows that it is vain to replace contributions social employers by VAT ; it is desirable but difficult to increase environmental taxation. French taxation must remain family-based ; the IR - CSG merge is unnecessary. Tax expenditures should be rethinked ; all tax optimization mechanisms should be eradicated. Merging the RSA-activity and the employment premium is delicate. A possible competitiveness shock should only be considered within a European framework.

Keywords: tax reform; French tax system (search for similar items in EconPapers)
Date: 2015
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Working Paper: La grande réforme fiscale, un mythe français (2015)
Working Paper: La grande réforme fiscale, un mythe français (2015)
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