Its product is also lower than that of the CSG EUR 62

The followers of paper have more than until tonight, midnight, to drag their statement of income 2009 in a mailbox. Internet users have additional time, depending on their area (read here). If this exercise is required to all taxpayers, only half will be finally brought to pay the tax (IR), bringing EUR 55 billion to the State. It is that the reforms have been many since 1990, to reduce its relative weight. At this time, the taxpayers were distributed in 13 instalments, ranging from 0 to 57. They were reduced to 7 slices in 1994 and then to 5 in 2006, ranging from 0 to 40. This dramatic decrease is explained in part by the removal of the 20 discount enjoyed by most income. The left, with Laurent Fabius in Bercy in the early 2000s, also took his part in this general relief.

The new scale in fact benefited the vast majority of taxpayers since households were taxed at the rate of 19 or 28, are now at a rate of 14. At the same time, tax niches have multiplied to allow taxpayers to avoid tax. In a context of deficit reduction, which implies an effort expenditures, but also revenues, is therefore a collection worth less and less, more legitimacy and concentrated. Review of twenty years of reforms.

A tax concentrated. Among the 36 million tax households, 45 are not taxable in respect of the income tax. The progressive scale and the premium for employment to exempt all households. If one adds those that escape the tax by tax niches set, the part of the non-imposés is even more important. The family quotient and the tax reduction for the employment of an employee at home thus benefit massively more affluent households. The IR remains highly concentrated on high income: 10 of the more affluent households contribute to 80 of its product, while they represent only 36 of revenues reported. Laconcentration of the tax is also geographical, reflecting the distribution of wealth in France. Thus, 64 of households are taxable in Ile-de-France, and 70 in the Hauts-de-Seine. They are only 47 in the Calais and in Corsica and even 28 in the overseas departments.

A tax declining. Only progressive levy in France, IR is much more in lower charges levied by the State. It represents 6.5 of compulsory, is less than in 1990 (9) and less than in most of the other Member States of the European Union (20). Its product is also lower than that of the CSG (EUR 62.8 billion in 2009), which is not progressive, and three times lower than that of VAT (EUR 170 billion).

A tax more "legitimacy". The premium for the employment support for the renovation, there are nearly 200 ways to reduce its IR. These niches represent a shortfall of 38 billion euros for the State, or 69 of the amount of collected tax. In a recent report, the Council of compulsory levies, attached to the Court of Auditors, noted that the multiplication of such provisions broke the principle of equality before taxation, enshrined in the Declaration of human rights. It is the very high income levels the more massive effects tax niches. "On average, over a very large taxpayer has high income, less it pays tax in proportion," and noted the rapporteur of the Budget Gilles Carrez (UMP) in a recent report on tax niches, adding that the tax, expected to be gradual, became instead the "regressive". Thus, one-tenth of the taxpayers 1,000 richest reduced their income tax by 93 using tax niches, or gain of over EUR 1 million for each, on average. Some are even to get a return of the public Treasury, constituting a negative tax. Thus, the 100 richest taxpayers have been return 230 euros on average, in respect of the income tax, while their declared income was greater than EUR 11.9 million!

Internet reporting: Audran Baron, the Directorate-General of the finances, answers your questions at 11 a.m. on lesechos.fr/chatlesechos.fr/chat