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French budget 2013: income tax reform

Author

Listed:
  • Antoine Bozio

    (PSE - Paris School of Economics - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - ENPC - École des Ponts ParisTech - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement, IPP - Institut des politiques publiques, PSE - Paris-Jourdan Sciences Economiques - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - INRA - Institut National de la Recherche Agronomique - EHESS - École des hautes études en sciences sociales - ENPC - École des Ponts ParisTech - CNRS - Centre National de la Recherche Scientifique)

  • Brice Fabre

    (IPP - Institut des politiques publiques)

  • Jonathan Goupille

    (IPP - Institut des politiques publiques)

  • Quentin Lafféter

    (IPP - Institut des politiques publiques)

Abstract

Income tax reform is central to the French 2013 Budget. The goal is to increase tax revenues while restoring a "fiscal justice" judged to have been undermined in recent years. The guiding principle of the reform is to align capital income taxation with that imposed on labour income. This note studies the redistributive implications of the announced tax reforms, by comparing the change in taxes imposed in 2012 and 2013. The new regulations will increase income tax receipts by seven billion euros and concentrate a large part of the tax burden on the most comfortably-off. Nevertheless, the alignment of taxation on capital and labour incomes is imperfect and may even create new distortions, which could reduce actual tax revenue and limit the redistributive impact of the reforms.

Suggested Citation

  • Antoine Bozio & Brice Fabre & Jonathan Goupille & Quentin Lafféter, 2012. "French budget 2013: income tax reform," Institut des Politiques Publiques halshs-02527101, HAL.
    • Handle: RePEc:hal:ipppap:halshs-02527101
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-02527101
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