TY - BOOK AU - Chanchole,Marie AU - Lalanne,Guy TI - Overview of French Tax/Benefit System and its Progressivity PY - 2014///. N1 - 20 N2 - This study seeks to provide the most comprehensive possible overview of the progressivity and the redistributive nature of the French tax/benefit system. We adopt a broad definition of redistribution by jointly examining taxes and the cash benefits that they partly finance. Our approach demonstrates the progressivity and the redistributive nature of the system as a whole. Both characteristics are mainly due to benefits and, to a lesser extent, direct taxes. The tax/benefit system entails a top-down redistribution on the standard-of-living scale, leaving the middle unchanged. We conclude by assessing the system’s effectiveness in the light of optimal taxation theory UR - https://shs.cairn.info/journal-economie-et-prevision-2012-2-page-19?lang=en ER -