L'individualisation de l'impôt sur le revenu : équitable ou pas ?

An estimate using a microsimulation model suggests that approximately 46% of married couples in France benefit from a tax gain as a result of marriage and 22% suffer a tax penalty. Influenced by factors such as tax allowances, minimum thresholds and specific deductions, the annual average tax gain per household is 1080, and the penalty is 185. Tax individualisation cancels gains and losses resulting from marriage at a total cost to households of approx. 3.7 billion, or 7% of income tax revenue (2002 Finance Act). The tax on earned income is reduced by 286 on average for women. A study of the redistributive effects of the reform, taking into account the potential effects of female participation in the labour market, shows that redistribution increases overall after the reform. Vertical fairness increases, while horizontal unfairness remains unchanged. The specific effect on the female labour supply slightly but significantly reduces the redistributive effects of the reform.