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European Tax Harmonization: the French Perspective

In: Tax Harmonization and Financial Liberalization in Europe

Author

Listed:
  • Guy Gilbert
  • Annie Vallee

Abstract

The burden of taxation in France and especially its fiscal structure explain the French position with regard to its partners in the creation of the Common Market. The level of compulsory contributions in France stands at 44.7 per cent (1986). The strong rate of increase of 1973–83 has since slowed down, the increased weight of taxation being compensated by a relative easing of social benefit contributions, whose share of the GNP had increased considerably during the ten preceding years. French fiscal structure is characterized by a preponderance of social benefit contributions and indirect taxation relative to direct taxation, which is very light. This lack of weight is the result of the tax on individual income, which contributes only 19 per cent to fiscal revenue and represents less than 6 per cent of the GNP. By contrast VAT alone accounts for 44 per cent of fiscal receipts.

Suggested Citation

  • Guy Gilbert & Annie Vallee, 1992. "European Tax Harmonization: the French Perspective," Palgrave Macmillan Books, in: Georg Winckler (ed.), Tax Harmonization and Financial Liberalization in Europe, chapter 6, pages 71-88, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-22008-3_6
    DOI: 10.1007/978-1-349-22008-3_6
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