The Great Tax Reform, a French myth (notice n° 208499)
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|---|---|
| fixed length control field | 01701cam a2200181 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112052950.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Sterdyniak, Henri |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The Great Tax Reform, a French myth |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2015.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 98 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Major tax reform is often proposed in French economic debates, with no specific details. Primary public spending represents 50% of French potential GDP. This high level is a social choice that must be maintained. The French tax system is already highly redistributive, and capital income is taxed the same as labor. France is one of the few countries where income inequality has not increased sharply in recent years. This article analyses possible reforms, tax by tax, and discusses their advantages. It shows that it is impossible to replace employer social contributions with a VAT, and that it is desirable, but difficult, to increase environmental taxation. French taxation must remain family-based, making the IR-CSG (IR = impôt sur le revenue / income tax and CSG = Contribution sociale généralisée / Generalized social contribution) merger unnecessary. Tax expenditures should be rethought, and all tax optimization mechanisms should be eradicated. Merging the employed RSA (Revenu de Solidarité Active / Active Solidarity Income) and the employment premium is a delicate operation. A possible competitiveness shock should only be considered within the European framework. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tax reform |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | French tax system |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue de l'OFCE | o 139 | 3 | 2015-07-03 | p. 327-397 | 1265-9576 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-revue-de-l-ofce-2015-3-page-327?lang=en">https://shs.cairn.info/journal-revue-de-l-ofce-2015-3-page-327?lang=en</a> |
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