Allègre, Guillaume; Cornilleau, Gérard; Sterdyniak, Henri - In: Revue de l'OFCE 101 (2007) 2, pp. 269-314
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...
