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Le système de prélèvements est moins progressif en France qu'à l'étranger

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  • Gérard Malabouche

Abstract

[fre] Le système de prélèvements est moins progressif en France qu'à l'étranger . Parce que son taux maximum (56,8 %) est nettement plus élevé que dans nombre d'autres pays, on croit souvent que l'impôt français sur le revenu est particulièrement lourd. Cette appréciation est totalement erronée : à l'exception des titulaires de revenus très élevés (plusieurs millions de francs par an), les contribuables français supportent un impôt plus faible, et en général beaucoup plus faible, que leurs homologues étrangers.. . En contrepartie, et puisqu'il faut bien financer les dépenses publiques, les Français payent davantage de cotisations sociales, qui, contrairement à l'impôt sur le revenu, sont proportionnelles au salaire, voire dégressives. Dans son ensemble, le système de prélèvements français se caractérise par une quasi-proportionnalité, qui contraste avec la nette progressivité observée à l'étranger. [eng] The Deduction System is Less Progressive in France than Abroad - Because its maximum rate (56,8%) is much higher than in many other countries, French income tax is often thought to be particularly burdensome. This contention is completely false: apart from a few individuals who have very high incomes (several million francs a year), French tax payers bear a lighter - in general a much lighter - burdan, than their foreign counterparts. . Conversely, since government spending must be financed, French people pay more in social security contributions which, contrary to income tax, are proportional to salaries, and are even sometimes scaled down. On the whole, the French deduction system is quasi-proportional in contrast with a marked progressiveness in those of other countries. [spa] El sistema de retención fiscal es menos progresivo en Francia que en el extranjero - . A menudo se crée que el impuesto sobre la renta es bastante elevado en Francia dado que su tasa maxima (56,8%) es netamente superior a la que existe en numerosos países. Esta apreciación es totalmente errónea: exceptuando a los que cuentan con ingresos muy elevados (varios millones de francos por ano), los contribuyentes franceses deben pagar un impuesto menor, y en general mucho menor que sus homólogos extranjeros. . En contrapartida, y ya que hay que financiar el gasto público, los franceses deben abonar cotizaciones sociales más elevadas, las que contrariamente a los impuestos sobre las ganancias, son proportionates al salario, incluso decrecientes. En su conjunto, el sistema francés de retenciones fiscales se caracteriza por una casi proporcionalidad que contrasta con la neta progresividad observada en el extranjero.

Suggested Citation

  • Gérard Malabouche, 1991. "Le système de prélèvements est moins progressif en France qu'à l'étranger," Économie et Statistique, Programme National Persée, vol. 241(1), pages 31-39.
  • Handle: RePEc:prs:ecstat:estat_0336-1454_1991_num_241_1_5550
    DOI: 10.3406/estat.1991.5550
    Note: DOI:10.3406/estat.1991.5550
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    1. Dominique Darmon & Philippe L'Hardy, 1989. "L'harmonisation des fiscalités indirectes : des effets limités pour le consommateur français," Économie et Statistique, Programme National Persée, vol. 217(1), pages 145-151.
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    1. Wagstaff, Adam & van Doorslaer, Eddy & van der Burg, Hattem & Calonge, Samuel & Christiansen, Terkel & Citoni, Guido & Gerdtham, Ulf-G. & Gerfin, Michael & Gross, Lorna & Hakinnen, Unto, 1999. "Redistributive effect, progressivity and differential tax treatment: Personal income taxes in twelve OECD countries," Journal of Public Economics, Elsevier, vol. 72(1), pages 73-98, April.

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