IDEAS home Printed from https://ideas.repec.org/h/pal/psitcp/978-3-319-90263-0_6.html
   My bibliography  Save this book chapter

The Powerlessness of Employees in France: The Spread of Income Taxation, 1945–1980

In: Worlds of Taxation

Author

Listed:
  • Frances M. B. Lynch

    (University of Westminster)

Abstract

Income taxation was first introduced in France during the First World War, but it was not until after 1945 that it was gradually extended to cover a majority of households. Levied on the previous year’s declared income, or in the case of agriculture the estimated income, it raised less as a proportion of total tax revenue than in almost any other Organisation for Economic Cooperation and Development (OECD) member state. The purpose of this chapter is to explain why this was so. By using the official records of the Ministry of Finance as well as a database, EuroPTax, in which the effective rates of income tax levied in France and other European states are calculated, both the motives and outcomes of the major reforms of 1948 and 1959 are explained.

Suggested Citation

  • Frances M. B. Lynch, 2018. "The Powerlessness of Employees in France: The Spread of Income Taxation, 1945–1980," Palgrave Studies in the History of Finance, in: Gisela Huerlimann & W. Elliot Brownlee & Eisaku Ide (ed.), Worlds of Taxation, pages 131-153, Palgrave Macmillan.
    • Handle: RePEc:pal:psitcp:978-3-319-90263-0_6
    DOI: 10.1007/978-3-319-90263-0_6
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pal:psitcp:978-3-319-90263-0_6. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.palgrave.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.