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

  • Didier Maillard
Part of the Confederation of European Economic Associations Conference Volumes book series (CEEA)


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.


Labour Income Social Security Contribution Social Expenditure Labour Income Taxation Social Security Expenditure 
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© Confederation of European Economic Associations 1993

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  • Didier Maillard

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