000			01701cam a2200181 4500500
005			20250112052746.0
041			_afre
042			_adc
100	1	0	_aSterdyniak, Henri _eauthor
245	0	0	_aThe Great Tax Reform, a French myth
260			_c2015.
500			_a98
520			_aMajor 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			_atax reform
690			_aFrench tax system
786	0		_nRevue de l'OFCE | o 139 | 3 | 2015-07-03 | p. 327-397 | 1265-9576
856	4	1	_uhttps://shs.cairn.info/journal-revue-de-l-ofce-2015-3-page-327?lang=en
999			_c207653 _d207653