The French tax system is characterized by the coexistence of a progressive, family-based, complex and declarative Income Tax that only concerns half of the households, and a proportional tax, the CSG, collected on a pay-as-you-earn basis. A merge would simplify tax determination and collection...

Health spending as a share of GDP stands in France at the average level of industrial economies and much below than in the US. Recently, spending has rapidly accelerated leading to a rise in public health insurance accounts deficits. This paper analyses the factors behind these changes: ageing...