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Tax Policies in the 1980s and 1990s: the Case of France

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Taxation in the United States and Europe

Abstract

In contrast to what happened in many industrialised countries, France did not undergo a large-scale tax reform in the 1980s. However, the French tax system has changed significantly throughout the past decade. In this chapter, which is limited for space, I try to select the most significant changes, for their immediate effects on the economy as well as for the implications they have for future developments. I also try to describe the possible reasons that motivated these changes. Of course, such a selection and analysis are at least partially subjective, especially as events having occurred during the whole decade are commented on globally.

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© 1993 Confederation of European Economic Associations

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Maillard, D. (1993). Tax Policies in the 1980s and 1990s: the Case of France. In: Knoester, A. (eds) Taxation in the United States and Europe. Confederation of European Economic Associations Conference Volumes. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-22884-3_14

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