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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.