The Powerlessness of Employees in France: The Spread of Income Taxation, 1945–1980

Frances M. B. Lynch ()
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Frances M. B. Lynch: University of Westminster

A chapter in Worlds of Taxation, 2018, pp 131-153 from Palgrave Macmillan

Abstract: Abstract Income taxation was first introduced in France during the First World War, but it was not until after 1945 that it was gradually extended to cover a majority of households. Levied on the previous year’s declared income, or in the case of agriculture the estimated income, it raised less as a proportion of total tax revenue than in almost any other Organisation for Economic Cooperation and Development (OECD) member state. The purpose of this chapter is to explain why this was so. By using the official records of the Ministry of Finance as well as a database, EuroPTax, in which the effective rates of income tax levied in France and other European states are calculated, both the motives and outcomes of the major reforms of 1948 and 1959 are explained.

Keywords: France; Income tax; Proportional tax; Tax reform 1948; 1959; Family quotient system (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:pal:psitcp:978-3-319-90263-0_6

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DOI: 10.1007/978-3-319-90263-0_6

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