Sterdyniak, Henri; Cornilleau, Gérard; Allègre, Guillaume - Université Paris-Dauphine (Paris IX) - 2007
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...