Taxation in France - Knowledge (XXG)

3301:

authorities upon the tax reform of 1917. Local taxes are levied by the state for local authorities (regions, departments, municipalities, local public institutions). There are six main direct taxes (the council tax on second home; the property tax on built-up properties (TFPB) ; the propert tax on non-built properties (TFPNB); the annual tax on vacant accommodation (TLV) and council tax on vacant accommodation (THLV) ; the tax on the sale of bare land made suitable for building ; the tax or fee for household waste collection (TEOM or REOM)). The rates are set by the territorial assemblies (regional or municipal councils) when they vote their annual budget. However, rates can not exceed certain limits set by the state. The tax bases are established by the state. There are many permanent or temporary exemptions. The revenue from local taxes amounted to €173bn in 2022 (6.6% of GDP). Apart from these four main taxes, there are many other taxes. Direct taxes include the

3168:

unemployment insurance, work accident/illness compensation, and social minimums. Social contributions are typically calculated as a proportional rate on salaries, though some are also charged as a flat fee. The social security system in France is based on a principle of solidarity, where some pay more in contributions than they receive in benefits, to support those who are less well-off. Until recently, there was no wide taxation on social expenditure, contrary to most of its European partners. However, in order to find a solution to the problems of financing of the social security, governments have had to broaden its range of resources by the introduction of additional tax, notably the general social contribution (CSG) and the repayment of the debt of social security (CRDS) at a rate of 0.5%, to repay the debt of the ASSO.

3146:(IS), is an annual tax in principle that affects all profits made in France by corporations and other entities. It concerns about one-third of French companies. The standard rate is 33.3% for all of their activities. In 2016, the net proceeds from corporation tax amounted to €29.9 bn. The corporate tax rate in France is gradually being reduced, with the standard rate set to be lowered to 25% for all companies by 2022. For companies with a turnover of less than €10 million, profits up to €38,120 are taxed at a reduced rate of 15%. There are also additional taxes on top of the standard corporate income tax, such as a 3.3% social contribution tax for companies with a turnover of at least €7.63 million and a corporate tax liability over a certain threshold. The taxable income is equal to the difference between 3608: 3172:

pension schemes and insurance. Indeed, unlike the social contributions that give those who pay a right to benefit from them, the CSG, is levied without direct compensation (like any other tax). The CSG has a very broad base as it applies in principle to earnings and income from wealth. The CSG is made up of four different bases of assessment: earned income and replacement income ; income from property ; investment income ; gambling winnings and bets. According to the DREES (The Department of Research, Studies, Evaluation and Statistics (DREES) is the ministerial statistical service for the health and social sectors), in 2021, the CSG will have cost taxpayers more than €129.4 billion and generated revenue for the State, an increase of 4.7% compared with 2020.

2117:. It applies to motor fuels and heating fuels, such as petrol and gasoline, electricity, natural gas, coal and coke. It replaced the previous TIPP tax that only applied to petroleum products. In the face of the rise in oil prices, a reduction in the rate of the TIPP for fuel sold to consumers was adopted by the Parliament in 2006. The TIPP is collected by the services de la direction générale des douanes et des droits indirects (DGDDI) when fuel products are consumed on the domestic market. The revenue from the TICPE amounted to 30.5bn, or 1.15% of GDP, in 2022. Energy products are subject to both the tax on energy products (TICPE) and the value added tax (VAT). The TICPE is also included in the taxable amount of energy products subject to VAT. 3380:: in 2017, the "cotisations sociales" received the biggest percentage : 37%, social security administrations have received 17% of it; the state and the central government bodies 32%; the local administrations (APUL) 14%; the European Union (EU) less than 1%. Direct and indirect taxes account for 46.1% of GDP in 2022. State resources come almost entirely from taxes. The social security bodies are financed largely by social contributions but also by taxes, including the general social contribution (CSG) and the contribution for the repayment of the social debt (CRDS). Local administrations are mostly financed by the four main local direct taxes (housing tax, property taxes and business tax). 1898: 3325:) is due each year by legal persons or natural persons who are self-employed in France. Various exemptions are provided (activities performed by the State, local authorities and public institutions, business and agricultural organizations, etc.). The tax base is constituted by the rental value of assets available to the taxpayer. This is then subject to discounts or rebates. The amount of business tax is calculated by multiplying the taxable net by the rates approved by each local beneficiaries. The rates are set by the local communities and organizations, within limits set by national legislation. In 2021, the amount of revenue collected through corporate taxes was €74bn. 3046:

quotient" (or units in the household) on the one hand and in the allocation of reductions or tax credits to taxpayers, on the other hand. The family quotient can take into account family responsibilities and, according to them, eases the effects of progressive taxation since the progressive rate is applied to a partial income (the taxable income). This process consists of dividing the taxable income of the household tax into a number of units (or parts) equal to the number of individuals. The progressive scale of tax is then applied to taxable income per share. Finally, this partial tax is multiplied by the number of units to determine the taxable base.

240: 3358: 3713:, created in the 14th century, was one of the oldest taxes levied by the French monarchy. It was replaced by the fouage. Under the Old Regime, the collection of taxes was leased, i.e. that the state entrusted the task to entrepreneurs, big farmers, who paid the amount of the tax to be levied, then levied the tax for themselves. The system was convenient for both the state (the revenue was anticipated and it was disposed of the unpopularity of tax collectors) and for big farmers (the bargain was very profitable). However, the people considered the collection mainly a source of injustice and excesses. 1977: 3582:, France's public deficit should fall back below 3% in 2027. At the end of the third quarter of 2023, public debt in the Maastricht sense stood at €3,088.2on, an increase of €41. 3bn, after + €34.5bn in the previous quarter. Expressed as percentage of gross domestic product (GDP), it stood at 111.7%, as in the second quarter of 2023. As in the previous quarter, the increase in public debt was accompanied by a fall in the general government cash position (-€17.3 bn), with the result that net debt rose by more than gross debt (+€61.0 bn) to 102.9% of GDP. 1964:

the GDP in 1965 to 34% in 2022. That of the countries of the European Union has increased by nearly 12 percentage points of GDP over the period. Efforts to control the increase in the tax burden have been made by the states of the OECD: the tax rate decelerated during the 90s and has decreased slightly since 2000. This is why France continues to be among the OECD countries whose tax rate is the highest. Taxes account for 46,1% of GDP against 34% on average in OECD countries. The overall rate of social security and tax on the average wage in 2022 was

3366: 2043:, applying only on the use of certain products (alcoholic beverages, manufactured, tobacco products and energy products). However, the establishment of the VAT and its generalization have considerably reduced the scope and thus the revenue of these indirect duties and excise duties even if one of them, the tax on petroleum products, is still considerable. In 2022, taxes on production paid by companies represented 3.3% of GDP in France, compared with an average of 1.5% for the eurozone and 1.7% for the European Union. 156: 2249:, rights and values that constitute the wealth of taxpayers at 1 January of the relevant tax year (buildings built or not, individual businesses, farms, movable furniture, financial investments, debts owed to you, automobiles, aircraft, pleasure boats, ...). However, certain assets are wholly or partially exempted (mainly professional property, i.e. individual companies, rights on literary and artistic works held by the author, some rural property, objects and antiques, artwork or collectibles). 35: 2029:. They include taxes on the products and others taxes on the production. The taxes on the production cover essentially the taxe professionnelle, the taxe foncière, and the versement transport (the professional tax, tax land and the payment transport), which apply to the use of labour and the property or the use of land, buildings and other assets used for the sake of production. They are local taxes, so they are not collected by the central government (see 2078:, which applies to goods and services located in France. It is a proportional tax on output collected by the companies and ultimately completely supported by the final buyer, i.e. the consumer, since it is included in the price of goods or services. Indeed, VAT is applied to the "added value", i.e. the added value to the product or service at each stage of production or marketing, so that at the end of the economic circuit, the overall 3692:

contribution for the repayment of the social debt (CRDS). More recently, the central government has helped to fund the social security administrations by the revenues from the excise on alcohol and tobacco, in part to offset reductions in social contributions. As for the growth of the revenues for the benefit of local administrations, it is only due to the devolution, begun with the 1992 laws, and continued with the reforms in 2003.

1934:

complementary retirement funds and welfare benefit funds, funds for the liberal professions and agricultural funds, special employee schemes) and the agencies financed by such contributions (social works, public and private sector hospitals contributing to public hospital services and financed from an aggregate operating grant). They are mostly financed by social contributions, collected for the sole purpose of social welfare.

3176:

paid by individuals living in France who benefit from a compulsory insurance scheme. The rate is 0.5%. The base of the CRDS is somewhat broader than the CSG, for it includes incomes exempted from CSG such as family benefits or housing allowances. The methods of recovering the CRDS are identical to those of the CSG. CRDS is not deductible from the tax base for tax on income. The yield for the year 2012 is €6,6bn.

3349:) is applied to properties built in France. The taxable properties consist of all permanent constructions, i.e. buildings (blocks of flats, houses, workshops, warehouses, etc.). The tax base is equal to 50% of the notional rental value of the building (i.e. the value set by the tax administration) and on land/location value. There are many exemptions and exceptions. In 2018, the product amounted to €42 bn. 3337:) applies to all buildings sufficiently furnished and their dependencies (gardens, garages, private car parks): the tax is payable by any person who has a residential unit at one's disposal, for any reason (owner, renter, occupant for free), on 1 January of the taxable year. The tax base is a notional rental value of the residential property. In 2017, the revenue from the housing taxes amounted to €22,575bn. 3586:

of the revenue in the recent years. As for the net tax revenue of the central government, net tax receipts amount to €38.6bn compared with €31.1bn at the end of February 2023, an increase of €7.5bn, because of increasing transfers of revenues to social security and local authorities to reduce their deficit. By 2022, public spending in France will have risen to €1,536bn, equivalent to 58.2 points of GDP. The

1838: 1826: 1921:, public administrations can be defined as "all institutional units whose main function is to produce non-market goods and services or to redistribute national income and wealth, and whose resources come mainly from compulsory contributions paid by units belonging to other institutional sectors". French "public administrations" are made up of three different institutions: 2133:). In most cases, inheritance tax has to be paid. However, there are a number of exemptions. To determine inheritance tax, you must first determine the net taxable assets, the taxable estate assets, the personal allowance, and finally the taxable portion. In addition, it may be taxed when owned: wealth is subject to annual taxation through the 1968:, compared with 77% of the total average tax wedge. The levels of social security contributions are particularly high (17% of GDP against 9% of GDP on average for OECD). The social security budgets are larger than the budget of the national government. The budgets of both the national government and social security organizations run deficits. 2781:(IR) is a tax on all income available to individuals in a year. With certain exceptions, net income is determined from total income, whatever its origin, after applying certain deductions, and then a single scale of taxation is applied. This scale is characterized by rates applied to slices of income according to the principle of 2785:. However, there are numerous provisions, so there are many systems of taxation depending on the type of income received. In addition, some income and capital gains are subject to a fixed rate of tax. The IR is payable each year on the total taxable income of the household. In 2021, proceeds from the IR amounted to €280;bn. 3761:

provinces, cities, corporations, etc.) planned to establish a fair proportional contribution and made these changes official in the Declaration of Human Rights and the Citizen of 1789. Four direct taxes were created in the late 18th century, applying only to wealth: the land contribution, the housing contribution, the

3705:, abolished in 1974. Whereas taxation aimed at assuring "the maintenance of the public force" and "the expenditures of the administrations"(Déclaration des droits de l'homme et du citoyen de 1789), taxation is now aiming at assuring efficient public services and a fair distribution of the wealth and the income. 1947:), which are payments, calculated as a percentage of salary, which entitle employees to social benefits in the event of illness, unemployment or when they claim their pension. These social contributions are payable by both the employer and the employee. Taxes and contributions together are called in French 3171:

Established by the Finance Act 1991, the general social contribution (CSG) is payable by individuals living in France and who benefit from the compulsory health insurance. Revenues from the CSG are allocated to social security budget, specifically to the National Family Allowance, the Solidarity Fund

3118:

For tax years 2013 & 2014 earnings above 1 million euros will be subject to a tax payable by the payer/employer. The tax is similar to the employer social security contributions which above 1 million euros amount to 0.22% of gross salary compared to 44% for salaries of 150,000 euros. The tax

3093:

introduces a number of personal tax measures and measures to help households meet rising energy spending such as a support schemes to cope with rising energy prices (limitation of the rate increases of gas an electricity and a fuel allowance of € 100 will be paid to the 10 million most modest workers

3052:

There are certain limitations to the amount of tax savings that can be achieved under the parts system. If the system produces a tax bill which has been reduced by more than €2,301 (for 2009 income) per half part compared to what it would have been without reference to the parts, you are not allowed

3041:

Exemptions are made for social reasons. Taxpayers whose net income does not exceed €7,920 are exempted from the IR. In principle, taxable income is calculated from the income available to a fiscal household in one year. Some expenses by the household tax are deductible from total income. There can be

2120:

Since January 2023, petrol is taxed at a rate of €0.53799/litre and diesel at a rate of €0.42875/litre, with a VAT of 16% added to the total price. As of 2022, a "maximum fuel price" has been established by the government, capped at €1.546/litre for EURO 95 petrol and at €1.525/litre for diesel as of

1938:

Taxes in France are made up of taxes (compulsory, unrequited payments to public authorities), plus social security contributions. Most of the taxes are collected by the government and the local collectivities, while the social deductions are collected by the Social Security. There is a distinction to

3585:

The deficit of social security administrations remains at €10,8;bn in 2023, but the corresponding debt ("social debt") has increased (€8,8bn in 2023). The deficit of local administrations is still limited, but amounted to €10bn in 2023, as a result of a spending growth significantly higher than that

3045:

The income tax is calculated by the administration based on the amounts reported by taxpayers who are required to declare their whole income earned during the previous year. But the calculation of income tax takes into account the personal situation of the taxpayer, in particular through the "family

1984:

Taxes in France can be classified according to the institution which collects and benefit from them and to the people who pay them. Taxes are monetary benefits imposed on people according to their capacities and without return of benefit, for the purpose of public expenditure to achieve economic and

3788:

applied to the trade of goods (inheritance, purchase of real estate). From the middle of the 19th century, there were debates for the creation of an income tax, proposed by Proudhon in 1848, then by Gambetta in 1869. In 1872, a tax on incomes from real estate was created. In 1876, Gambetta proposed

3691:

In this context, the structure of the funding of the social security administrations has been more and more assured by taxes rather than social contributions. In particular, new taxes were levied to help fund the social security administrations, such as the general social contribution (CSG) and the

3615:

The evolution of the level of the tax burden since the early 1970s can be divided into three distinct phases. First, during the 70s and in the first half of the 1980s, the tax rate increased from 34% to 42%. Then it stabilized at a rate close to 42% until the early 1990s, when it resumed its growth

3158:

is made by the difference between sales and costs. In addition to the gross operating profit, all income or profits made apart are normally taxable: income from the rental of property, interests, deposits and bonds. A reduced rate applies to a limited number of Long Term Capital Gains. Since 2012 a

3123:

as the 75% tax is in fact an additional employer contribution of 50% which when existing social security charges are added reaches 75%. The proposed tax was subsequently modified after being rejected by the Council of State and was implemented in 2014 in its current form and will be discontinued as

1963:

Despite a downward trend registered since 1999, the tax burden in 2022 (46,1% of GDP) remains at a high level, both historically and in comparison with other countries. OECD countries have experienced an increase in the tax burden since the mid-1960s comparable to that of France, rising from 25% of

3088:

For single people with taxable income of between 11.800 euros and 16,418 euros and couples with no children with taxable revenue between 17,454 and 25,983 euros (23,717 euros to 35,400 euros with a child), a tax credit of 480 euros for single people (960 euros for a couple) was introduced in 2013.

2797:

The amount of taxable income, or "revenu fiscal de référence" (RFR), is not equal to the income received by the household in the year. Instead, the RFR is determined by dividing the income by the number of "parts" in the fiscal household (1 part for every adult, 0.5 parts for each of the first two

3716:

Some notable indirect taxes under the Old Regime were the aides (indirect taxes collected by the state, applying to beverages), the banalités (tax imposed by the lords for the use of mills, ovens and wine presses), the casuel (collected by the Church at baptisms, marriages and funerals), the cens

3175:

The contribution to the social debt (CRDS) was created in 1996. Like the CSG, it applies to earnings and to income from wealth. It was initially established for a period of 13 years, but this time limit was abolished in 2004. The territorial scope of the CRDS is the same as the CSG: thus, CRDS is

3700:

The tax system has never been united in France. There have always been an extreme diversity in collection, the base, the rates and the nature of the taxes. Until 1789, taxes were collected by the state, the church and lords. After the French revolution, taxes consisted of taxes on wealth and on

3300:

There are a huge number of local taxes. The most important are the direct taxes. The local direct taxes are the oldest taxes in the French tax system, as they succeed to direct contributions that were created in 1790 and 1791 as taxes collected by the central government then transferred to local

1929:

local governments, which include agencies with limited territorial jurisdiction, such as local authorities, local public establishments, chambers of commerce and all public or quasi-public bodies financed primarily by local governments. They collect many taxes, but their weight is rather limited

3619:

Over the last decades, the distribution of tax burden between the three main administrations has changed significantly. The share allocated to the state has tended to decline, while that allocated to the social security institutions and local governments has grown. The higher tax rate of social

2793:

the family unit composed of either a single person, or two partners and their children or other dependents. Whatever the nationality, a person who is a tax resident in France is taxable on their worldwide income. People not living in France are subject to limited tax on their income from French

2788:

The income subject to IR is divided into seven categories: industrial and commercial profits, non-commercial and agricultural profits, land income, salaries and wages, pensions and annuities, movable income, and capital gains. Individuals' total income is taxed if they are resident in France,

2244:

Individuals who are resident in France are taxed on their worldwide assets and individuals who are resident outside France under French law are taxed on their assets in France. The tax is set for each household (married couples or partners, persons cohabiting, plus minor children). The tax base

1959:

in France are subject to French tax. Thus, they are natural or legal persons either living in France, i.e. have their homes or principal residence in France; working in France; or having the center of their economic interests in France. Any one of these criteria is sufficient for a person to be

2278:

argue that it encourages entrepreneurs to leave France. In 2018, to replace the solidarity tax on wealth, the tax on real estate wealth ("impôt sur la fortune immobilière" (IFI)) was introduced, along with a flat-rate levy of 30% on capital income, including both income tax and social security

1916:

Taxation in France covers all taxes, duties, fees, contributions and social security contributions imposed by the public authorities on French individuals and companies or those living in France. Taxes are thus levied by the government, and collected by the public administrations. According to

1954:

All economic agents (individuals or legal entities involved in economic activity) pay tax in France. There are many types of tax, mainly affecting households and businesses. There is a distinction to be made between those liable to pay tax and taxpayers (economic agents who pay tax are called

3796:

After the Second World War, the tax system underwent a certain number of reforms aiming at modernizing and adapting it. The income tax was adapted and old contributions abolished. A family quotient was created in 1945. The business tax was created in 1948, reformed in 1959. Finally, the last

3760:

The French Revolution transformed the tax system completely. The former system was abolished. The parliament, on behalf of the people, took control of the right to levy taxes (the sovereign loses this right), destroyed all statutes and tax privileges (of the nobility and clergy, but also the

1933:

social security association (ASSO), private organizations endowed with a mission of public service (even though they behave to a large extent like public administrations). Their budget is made up of all compulsory social security contributions (general scheme, unemployment insurance schemes,

3792:

Before 1914, taxes mainly applied to the wealth (wealth, land, inheritance) or incomes from wealth. The tax burden did not exceed 10%. Many propositions, successively from Doumer, Cavaignac and Waldeck-Rousseau, failed, due to the opposition of the right. It was the Great War which gave the

2082:

corresponds to the tax calculated on the final price paid by the consumer. The current standard rate is at 20%. Two reduced rates exist: a 10% rate for books, hotel stays, local public transportation, and restaurant meals; and 5.5% for most groceries. A specific rate of 2.1% applies only to

3167:

Since its creation in 1945, the Social Security is mainly financed by social contributions or "cotisations sociales", i.e. deductions from wages. The purpose of social contributions is to finance social security benefits and programs, such as health insurance, pensions, family allowances,

3056:

Various tax credits are available to set against the total tax calculated. These include tax credits for dividends, energy-saving work carried out on the main residence, purchase of an environmentally friendly car, employment of home help, child minding expenses, for filing tax returns

3741:, created in 1695, was a tax on social status that taxed everyone, however, for those subject to the taille the capitation was an addition to the taille. The dixième, created in 1710, applied to all the income from any ownership (land, real estate, annuities), at a rate of 10% ( 3590:

is €154.0bn, or 5.5% of gross domestic product (GDP). Although deficits have been commonplace, efforts have been made in recent years to cut back the growth of taxes and government spending. Deficit reduction became a top priority of the government when France committed to the

3721:(collected by the king, for the consumption of salt), the minage (collected by the king or the lords, for the sales of grains at fairs and markets). There were three direct taxes, created between the 15th and the 18th centuries: the taille, the capitation and the dixième. The 3708:

Historically, most taxes have been paid either or in shares of harvest (dime and champart) or work (corvée, military service). Gradually, each of these taxes has been replaced by a cash contribution for being more convenient for both the beneficiary and the taxpayer. The

3797:

significant innovation in technical terms, the VAT was introduced in 1954. Then the French example was adopted gradually in most developed countries. The French tax system is currently controversial with the development of the European Union and globalization.

2316:

As for wealth tax, the value of your main home can be reduced by 30% for succession tax purposes provided the property is also occupied as a main home by the surviving spouse or by one or several children. PACS partners can also benefit from the 30% deduction.

3291:

There are no allowances on reliefs other than being able to deduct a proportion of the social charges payable on income taxed at the scale rates against earned or pension income. Thus, where income or gains are taxed at fixed rates, no deduction is available.

3793:

opportunity to create a tax on income, in 1917, thanks to Joseph Caillaux, the minister of Finances. At the same time, the four contributions created in 1790 and 1791 were turned into local taxes, and replaced by the income tax as the main national tax.

3620:

security is due to the general upward trend of social spending, particularly the higher spending on pension and health insurance systems. In 2021, the public spending on pensions represented 13.8 percent of the GDP, compared with 11.67 percent in 2002.

1925:

the central government, i.e. the national government or the state ("l'État") strictly speaking, plus various central government bodies. It has a separate budget (general budget, special Treasury accounts, special budgets). It collects most of the

2255:

A resident in France may potentially reduce wealth tax due to the restriction that applies to the amount of combined income tax, wealth tax, social charges (CSG and CRDS) and local property taxes that can be taken from one's taxable income.

2749:. If a PACS agreement is broken before the end of the year following the year it was entered into, for motives other than marriage of the couple or death of one of the partners, the allowance will be denied and the tax relief clawed back. 2266:

On 6 August 2008, France enacted a law that entitles all those who have been non-resident in France for the five previous years, to exclude their non-French assets from wealth tax for the first five years of their residence in France.

79:, is a useful starting point for translations, but translators must revise errors as necessary and confirm that the translation is accurate, rather than simply copy-pasting machine-translated text into the English Knowledge (XXG). 3094:

who use their vehicle to go to work) and an aid for the ecological transition (an aid for the purchase of bicycles is renewed and increased in 2023, MaPrimeRénov' Serenity is strengthened and the One noNew social leasing scheme)

2153:. They mainly apply to the sale of buildings (in addition to local taxes), inheritance and gifts, assignment of businesses and registration of vehicles. Revenues collected by the state amounted in 2006 to €14.7 bn. 2768:

for individuals and taxes for social purposes (CSG and the CRDS, paid by the households). Taxes paid by employers on wages, namely social contributions, are not considered as taxes by the French central government.

3990: 2063:, the payment, the territoriality of goods and services as well as reporting requirements are partially harmonized, but states can apply transitional arrangements in respect of rates, exemptions and rights of 3717:(tax collected by the lords, for the use of their land), the champart (collected by the lords, paid by an amount of the crops of grains), the dîme (collected by the church, applying to all the lands), the 2741:

The tax position for PACS partners is now aligned with that of a married couple. For income tax purposes, the couple is assessed to income tax as a household from the day the PACS agreement takes force.

4245: 2270:

While this minor tax applies only to the most wealthy of the population, and actually collects very little revenue (2% of overall tax revenue), it is very controversial. Many people on the political

89: 2083:

prescription drugs covered by Social Security. In 2021, the state collected around 152 billion euro from the total VAT revenue, while other organizations collected roughly 91.2 billion euros.

5131: 3049:

The family quotient is one unit for a single person, two for a married couple, plus an extra half for each of the first two children and an additional unit for each child from the third.

4911: 65: 3179:

In summary, the social charges are made up of four elements: the CSG, CRDS, PS and RSA. The amounts are different for each type of income, and the position can be summarized below:

3110:

as a measure to curb the budget deficit. For a single person the rate of the tax is 3% on income between 250,001 euros and 500,000 euros, for an income above 500,000 the rate is 4%.

2789:

whether they have French nationality or not. Individuals not living in France are taxed only on their income from French sources. The tax is calculated for each "fiscal household",

3939: 3607: 3801:

has risen sharply, and it becomes necessary to take into account the legal possibilities to avoid paying taxes (the practice of expatriation is legal, unlike tax evasion).

2798:

child, and 1 part for each successive child), and then diminished further by a standard deduction and any other deductions the taxpayer may have claimed in the year.

3069:

scheme for the collection of the income tax in January 2019. To accommodate the progressive tax rates, which are computed on the total income and composition of the

2297:(b) The recipient is resident in France and has been so resident for at least 6 of the 10 tax years prior to the year in which the gift/inheritance is received; or 3578:

The public deficit amounted to 5,5% of the GDP (€50.6 billion) in 2023 compared to 2,8% on average in the euro zone, excluding France. According to the 2024

2279:

contributions. In 2022, revenue from the tax on real estate wealth will reach €1.83 billion, i.e. 1/3 of the potential revenue from the solidarity tax on wealth.

5237: 4803: 1520: 5451: 4243: 3913: 4229:"Instruction fiscale n° 6- D-3-07 du 14 mai 2007 relative à la Taxe d'habitation sur les logements vacants (application de l'article 47 de la loi ENL)" 4576: 3871: 3841:"CEDEF – Quels sont les taux de TVA en vigueur en France et dans l'Union européenne ? | Le portail des ministères économiques et financiers" 2137:(ISF) and local property taxes are payable on real estate. Capital gains is payable when assets are disposed of, but this tax is a tax on the profit. 1377: 4205: 3701:

incomes. The current tax system was shaped during the 20th century. All taxes created under the French Revolution were abolished, the last being the

1242: 1237: 99:

Do not translate text that appears unreliable or low-quality. If possible, verify the text with references provided in the foreign-language article.

3579: 4402: 107: 3077:

of employees to their employers, the administration only transmits to companies the individual tax rate to retain on their employees' paychecks.

2237:(ISF) was an annual tax payable by individuals the net value of whose wealth exceeds a certain amount. It was established in 1989 to finance the 4070: 4951: 4936: 3965: 3616:

rate to the historical height of 44.9% in 1999. Since then, the rate of PO government has declined slightly to between 43% and 47% of the GDP.

1591: 1189: 415: 1897: 5799: 4704: 3599:

targets for the EMU required the members countries to reduce the government's budget deficit to 3% of GDP and the public debt to 60% of GDP.

5335: 3357: 1791: 982: 177: 2009:. Some other taxes, based on personal income, are allocated to social agencies and do not give taxpayers the right to benefit from them. 5580: 5058: 4821: 4477: 4467: 4081: 1666: 4164: 3313:. Indirect taxes are taxes applying to spring water, mines, spectacles, advertising, navigation, electricity, pollution and workplace. 239: 5510: 4906: 2059:

has been enacted since 1967, with the obligation for states to adapt their domestic legislation. The rules relating to the scope, the

1868: 1731: 864: 376: 4218: 4878: 4863: 1197: 950: 199: 4314: 3789:

to create a proportional tax on all incomes. The only result is the creation in 1896 of a tax on incomes from the stock exchange.

5444: 5146: 4987: 4941: 667: 3888: 2252:

Individuals resident in France are entitled to a deduction of 30% against the value of their main home for wealth tax purposes.

849: 445: 5417: 5771: 5717: 5530: 5166: 4741: 3080:

Individuals receiving non-salary incomes must pay a monthly account on their estimated income tax by the tax administration.

1796: 1515: 1976: 5555: 5089: 4731: 4709: 4650: 4645: 2727:

who then registers it with the authorities. The relations between the partners are similar to those of husband and wife.

2238: 1801: 770: 120:

Content in this edit is translated from the existing French Knowledge (XXG) article at ]; see its history for attribution.

4091: 3725:, created in the 15th century and used for more than three centuries, applied to incomes from non-privileged people from 5156: 4635: 4472: 4127: 2310: 1499: 800: 5794: 5637: 5437: 5274: 4994: 4868: 4858: 4606: 4447: 4395: 2110: 1741: 1711: 4143: 2801:

The table below shows the percentage of income tax applicable to taxable income, or RFR (rather than gross income).

170: 164: 2745:

For succession tax, the surviving PACS partner is exempt from tax on inheritances. For gifts, the allowance is now

5185: 5106: 4873: 4783: 4762: 4462: 4452: 4442: 4059: 3815: 3365: 2313:

partners are now exempt from French succession tax, but gifts are still taxable between spouses and PACS partners.

1132: 604: 215: 4034: 5745: 5642: 5602: 5365: 5121: 5036: 5009: 4926: 4853: 4721: 4566: 3133: 3089:

For 2014 revenues the tax credit was increased to 1,135 euros for single people and 1,870 euros for couples. The

2306:

Tax is payable by the recipient, based on the amount received and their relationship with the donor or deceased.

1179: 757: 714: 565: 420: 269: 181: 5750: 4946: 4916: 4521: 4296:"N° 0247 – Rapport d'information sur l'évolution des prélèvements obligatoires pour 2003 (de M. Gilles Carrez)" 2230: 1761: 1184: 688: 683: 673: 115: 5755: 4256:"Assurance entreprise : prévoyance, complémentaire santé, épargne retraite entreprise – AG2R LA MONDIALE" 2084: 136: 2708:

For example, a child can receive 100,000 * 2 = €200,000 from their parents in allowances before being taxed.

5702: 5672: 5202: 5031: 4977: 4931: 4620: 4228: 4194: 3772:

Throughout the 19th century, taxes changed little. Taxes from the Revolution remained, i.e. taxes on wealth

3738: 3592: 2036: 2022: 1776: 1716: 1227: 1222: 854: 735: 386: 129: 1989:, they are different from taxes because of their strictly economic aspect; their purpose is to protect the 5735: 5687: 5632: 5612: 5592: 5495: 5307: 5269: 5227: 5212: 5004: 4826: 4726: 4388: 4203: 3155: 2018: 1861: 1686: 1571: 1566: 1172: 751: 570: 84: 5662: 5622: 5500: 3840: 5740: 5627: 5607: 5232: 5222: 5014: 4838: 4746: 4681: 4360: 1766: 1691: 1656: 1641: 1561: 1551: 805: 725: 720: 641: 3090: 4068: 4002: 3057:

electronically and paying tax by direct debit or electronically, for mortgage interest, among others.

2001:, the tax on petroleum products, which applies regardless of the origin of products, and other taxes. 5682: 5657: 5515: 5257: 4798: 4736: 4625: 4516: 3120: 3066: 1786: 1751: 1726: 1606: 1586: 763: 440: 301: 4174: 5712: 5575: 5570: 5560: 5545: 5540: 5535: 5520: 5505: 5490: 5485: 5480: 5475: 5340: 5297: 5217: 5171: 5048: 5041: 5021: 4982: 4894: 4686: 4655: 4630: 4596: 4498: 4493: 2106: 1806: 1706: 1701: 1646: 1631: 1621: 1616: 1611: 1556: 1546: 1541: 1525: 1395: 1341: 1154: 662: 5707: 5697: 5677: 5667: 5652: 5647: 5597: 5565: 5525: 5252: 5197: 4999: 4965: 4549: 2098: 2026: 1781: 1771: 1756: 1746: 1721: 1671: 1636: 1596: 1581: 1576: 1431: 1346: 1144: 1108: 1029: 908: 264: 47: 3377: 3107: 2017:

These taxes, collected by public administrations or by the institutions of the EU, apply to the

626: 1955:

taxpayers, while taxpayers are those who actually bear the burden of tax). People having their

5692: 5617: 5587: 5398: 5380: 5375: 5360: 5345: 5284: 5247: 5161: 5094: 5084: 5072: 5053: 4921: 4848: 4671: 4571: 4457: 4437: 4414: 4079: 3820: 3702: 3596: 2752:

As of 14 May 2009, France recognises most foreign Civil Partnerships as equivalent to a PACS.

1965: 1886: 1854: 1696: 1681: 1676: 1651: 1601: 1401: 1122: 1074: 1014: 930: 871: 583: 550: 356: 111: 3762: 3053:

to use this system. You will always receive two parts for a married couple notwithstanding.

2746: 17: 5312: 5264: 5136: 5111: 4774: 4613: 4601: 4346: 4162: 3810: 3734: 3573: 2031: 1943:), which applies to production, importations, wealth and incomes, and social contributions ( 1736: 1661: 1267: 1232: 1212: 1034: 1002: 876: 730: 481: 5407: 5370: 5355: 5350: 5292: 5207: 4767: 4508: 4373: 4295: 4249: 4222: 4216: 4209: 4198: 4168: 4085: 4074: 4063: 3798: 2782: 2075: 1994: 1990: 1830: 1446: 1304: 1299: 1044: 1007: 918: 883: 785: 709: 545: 505: 471: 381: 371: 366: 361: 279: 4753: 4035:"Collectivités locales | :: Le portail de l'Etat au service des collectivités" 3611:

Evolution of the structure of the taxation in France by public administration since 1980

5330: 5325: 5317: 5141: 5099: 4676: 2052: 1998: 1389: 1361: 1336: 1049: 844: 780: 678: 616: 520: 515: 498: 476: 1889:, which determines which kinds of taxes can be levied and which rates can be applied. 5788: 5412: 5242: 5026: 4714: 4111: 3159:

tax credit equal to 7% of total salary costs can be deducted from the gross tax due.

3139: 2761: 2064: 2040: 2006: 1956: 1461: 1139: 1064: 955: 888: 822: 790: 657: 599: 560: 540: 510: 425: 346: 341: 316: 306: 248: 5126: 4831: 4788: 4588: 4559: 3147: 2737:

any couple living outside France provided at least one of them is a French national

1842: 1356: 1149: 1118: 1089: 1069: 960: 945: 925: 839: 834: 636: 430: 3750: 2263:

or tax shield, and limits these taxes to no more than 50% of your taxable income.

3940:"La super-taxe sur les hauts revenus de François Hollande ne dépassera pas... 4%" 4793: 4696: 4541: 4290: 2130: 2114: 2002: 1351: 1099: 1059: 977: 913: 859: 795: 621: 611: 555: 435: 336: 331: 289: 274: 4271: 3587: 2129:

Wealth may be subject to taxation when transmitted for sale or for free (gift,

5302: 4531: 4255: 4095: 3766: 2765: 2275: 2079: 1910: 1456: 1426: 1309: 1294: 1217: 1159: 1127: 1079: 1054: 1039: 940: 935: 903: 829: 535: 530: 351: 311: 257: 4640: 3726: 3070: 2723:

The PACS is a written agreement which can now be achieved by going before a

2294:(a) The donor/deceased is resident in France at the date of the gift/death; 2271: 2150: 1993:. However, some charges levied by the customs administration are taxes: the 1289: 1207: 1202: 898: 893: 704: 631: 321: 2716:

In France, unmarried couples (regardless of gender) can enter into a PACS (

1980:

Part of each tax in the total tax revenue, without the social contributions

2051:

In order to establish a single market made up of the member states of the

1825: 4351: 4342: 4053: 2246: 2105:

according to fixed rates provided by the legislation. It applies only in

2060: 1882: 1451: 1419: 1113: 1103: 1024: 1019: 992: 965: 775: 525: 466: 461: 294: 4057: 4554: 4422: 3718: 3074: 2565:(nieces, nephews, uncles, aunts, cousins, great-aunts and uncles etc.) 2102: 1986: 1262: 1094: 997: 987: 326: 284: 118:

to the source of your translation. A model attribution edit summary is

5429: 4843: 4411: 3722: 3710: 3417: 1906: 1471: 1282: 1277: 1272: 1084: 972: 2699:

For inheritances and gifts, disabled persons receive an additional

2113:, there is a special consumption tax (TSC) on premium unleaded and 4003:"LOI DE FINANCEment de la sécurité sociale : 2014en chiffres" 3730: 3606: 3364: 3356: 2039:

traditionally consisted of indirect duties on the consumption and

1975: 1918: 1896: 1486: 1481: 1476: 1466: 1441: 1436: 1383: 1255: 4192: 5116: 4526: 4380: 3151: 2291:, apply to both gifts and inheritances. The taxes apply where: 76: 5433: 4384: 5460: 3839:

Le portail de l'Économie et des Finances (22 September 2015).

2056: 399: 231: 149: 28: 3966:"Taxe à 75% : le paiement reporté de plusieurs semaines" 2760:

In France there are three categories of taxes on income: the

2226:

It was abolished by the French government in September 2017.

2095:

taxe intérieure de consommation sur les produits énergétiques

3914:"Impôt sur le revenu : qui va bénéficier de la décote" 2025:

of goods and of services. These taxes are independent from

88:

to this template: there are already 1,436 articles in the

4144:"Insee – Définitions, méthodes et qualité – Définitions" 3193:

Investments, annuities, rental income and capital gains

3187:

Salaries and unemployment benefits (on 98.25% of gross)

3065:

Initially set to start in 2018, France will introduce a

2734:

any couple living in France of whatever nationality, AND

2274:

consider it a symbol of solidarity, while many on the

3384:

Funding of each administration by source in 2007 in%

1191:

European Union Common Consolidated Corporate Tax Base

3190:

Retirement or Disability Pensions (on 95% of gross)

2747:€80,724 and the tax rates are as for married couples 2303:

These provisions can be overridden by a Tax Treaty.

72: 5764: 5726: 5468: 5283: 5184: 5071: 4964: 4893: 4814: 4695: 4664: 4587: 4540: 4507: 4486: 4430: 4421: 2241:. In 2017, the return of ISF amounted to €5.067bn. 68:

a machine-translated version of the French article.

4345:. OECD Economics Department Working Papers. 2005. 4272:"Les prélèvements obligatoires et leur évolution" 3218:Contribution au remboursement de la dette sociale 3104:contribution exceptionnelle sur les hauts revenus 2603:Allowances are available, and the main ones are: 3991:https://www.performance-publique.budget.gouv.fr/ 3042:cuts and maximum taxable amounts of the income. 3889:"Enfants à charge : naissance ou majorité" 2443:In the direct line (including adopted children 1885:is determined by the yearly budget vote by the 3418:Quasi-autonomous non-governmental organization 3305:(expense of the chambers of agriculture), the 114:accompanying your translation by providing an 59:Click for important translation instructions. 46:expand this article with text translated from 5445: 4396: 3369:Structure of the taxation in France by source 3236:Prélèvement Sociale Contribution additionelle 1862: 218:for a wider perspective of French government. 8: 4772: 4751: 4611: 3373:In 2022, revenues amounted to 46.1% of GDP. 2609:Relationship of recipient to donor/deceased 2309:Assets passing on death between spouses and 3361:Structure of the taxation by administration 2329:To spouses and PACS partners: (gifts only) 1985:social goals set by the government. As for 5452: 5438: 5430: 5190: 5077: 4970: 4899: 4427: 4403: 4389: 4381: 2816:2.5 Units (=2 Adults + 1 child household) 1903:Direction régionale des finances publiques 1869: 1855: 1504: 1325: 588: 404: 222: 4350: 3303:taxe pour frais de chambres d'agriculture 3106:is a temporary tax introduced in 2012 by 1378:Institute on Taxation and Economic Policy 200:Learn how and when to remove this message 3622: 3475: 3382: 3181: 2985: 2930: 2822:4 Units (=2 Adults + 3 child household) 2819:3 Units (=2 Adults + 2 child household) 2803: 2605: 2553: 2436: 2322: 2160: 1997:levied on goods from non-members of the 163:This article includes a list of general 3872:"OCED Revenue Statistics 2023 - France" 3831: 3307:taxe d'enlèvement des ordures ménagères 2320:The tax rates for 2010 are as follows: 1930:compared to that of central government. 1533: 1507: 1369: 1328: 743: 696: 649: 591: 453: 407: 230: 4369: 4358: 4130:. European Commission. 21 January 2009 3477:Funds for each administration in 2007 3378:five beneficiaries of the tax revenues 126:{{Translated|fr|Imposition en France}} 93: 4094:. Europa (web portal). Archived from 3114:Employer payroll tax on high salaries 3098:Income tax surcharge on high salaries 2445:but not stepchildren unless adopted) 7: 3861:French General Tax Code, Article 750 2067:, whose rules are being harmonized. 3767:contribution from doors and windows 3749:). In 1749, it was replaced by the 2289:Droits de Succession et de Donation 2209:Between €5,000,001 and €10,000,000 2013:Taxes on production and importation 3776:on the professional activity (the 2805:2009 Rates by units per household 2563:Other relatives to the 4th degree 2235:impôt de solidarité sur la fortune 2201:Between €2,570,001 and €5,000,000 2193:Between €1,290,001 and €2,570,000 2135:impôt de solidarité sur la fortune 169:it lacks sufficient corresponding 25: 3757:, i.e. a tax with a rate of 5%). 3345:The property tax on built lands ( 2300:(c) The asset is a French asset. 2259:This restriction is known as the 1198:Global minimum corporate tax rate 3200:Contribution sociale généralisée 2185:Between €800,001 and €1,300,000 1836: 1824: 668:Base erosion and profit shifting 238: 154: 33: 3784:), and many indirect taxes and 3624:Funding of the Social Security 3524:Local & Regional government 2730:A PACS can be entered into by: 446:Optimal capital income taxation 4742:Government of National Defense 4315:"Code général des impôts, CGI" 3765:(industry and trade), and the 3433:Social Security Administration 3309:(garbage collection), and the 2987:2022 Rates per household unit 2932:2017 Rates per household unit 2813:2 Units (=2 Adults household) 2569:More remote and non-relatives 1516:List of countries by tax rates 124:You may also add the template 1: 4651:Diplomatic Revolution of 1756 4646:War of the Spanish Succession 3843:(in French). Economie.gouv.fr 3154:and deductible expenses. The 3084:Low earners income tax credit 2003:social security contributions 951:Natural resources consumption 18:History of taxation in France 5800:Ministry of Finance (France) 4112:"Taxation and Customs Union" 2810:1 Unit (=1 Adult household) 2055:, a number of directives on 801:United States as a tax haven 3254:Revenu de solidarité active 3061:Pay-as-you-earn tax in 2019 137:Knowledge (XXG):Translation 96:will aid in categorization. 5816: 5132:French subdivisions by GDP 4879:2022 presidential election 4864:2017 presidential election 3696:History of taxes in France 3571: 3131: 2902:From €104,120 to €279,132 2882:From €46,880 to €104,120 2072:taxe sur la valeur ajoutée 715:Offshore financial centres 605:Repatriation tax avoidance 71:Machine translation, like 5393: 5193: 5080: 4973: 4902: 4636:Second Hundred Years' War 4478:Liberalism and radicalism 4167:17 September 2013 at the 3134:Corporation tax in France 3024:From €78,571 to €168,994 3008:From €10,778 to €27,478 2969:From €71,898 to €152,260 2899:From €78,090 to €209,349 2896:From €65,075 to €174,448 2893:From €52,060 to €139,556 2879:From €35,160 to €78,090 2876:From €29,300 to €65,075 2873:From €23,440 to €52,060 2870:From €11,720 to €26,030 2718:Pacte Civil de Solidarite 2283:Succession and gift taxes 2089:Tax on petroleum products 1951:(compulsory deductions). 1949:prélèvements obligatoires 1180:Financial transaction tax 270:Property tax equalization 48:the corresponding article 4907:Administrative divisions 4208:13 December 2008 at the 3016:From €27,479 to €78,570 2961:From €26,818 to €71,898 2953:From €9,711 to €26,818 2890:From €26,030 to €69,783 2862:From €23,500 to €46,880 2859:From €17,625 to €36,160 2856:From €14,688 to €29,300 2853:From €11,750 to €23,400 2231:solidarity tax on wealth 1521:Tax revenue to GDP ratio 1185:Currency transaction tax 771:Liechtenstein tax affair 5127:Franc (former currency) 4732:Coup of 2 December 1851 4705:Long nineteenth century 4343:"The French Tax System" 4197:24 January 2016 at the 3593:European Monetary Union 3588:public deficit for 2023 3144:impot sur les societes 3073:, while preserving the 2850:From €5,875 to €11,720 2667:Spouse or PACS partner 2527:€889,514 to €1,779,029 2410:€889,514 to €1,779,029 2147:droits d'enregistrement 1939:be made between taxes ( 1228:Permanent establishment 1223:Exchange of Information 736:Financial Secrecy Index 387:Medical savings account 184:more precise citations. 135:For more guidance, see 5511:Bosnia and Herzegovina 5147:Science and technology 4804:Provisional Government 4773: 4752: 4612: 4368:Cite journal requires 4300:Assemblee-nationale.fr 3774:(Impôt sur la fortune) 3612: 3370: 3362: 3321:The professional tax ( 3156:gross operating profit 2287:These taxes, known as 1981: 1913: 1133:Vehicle miles traveled 752:Ireland as a tax haven 566:Private tax collection 4248:28 April 2015 at the 4114:. European commission 4062:25 March 2014 at the 3610: 3572:Further information: 3482:public administration 3398:Social contributions 3368: 3360: 2513:€544,173 to €889,514 2396:€544,173 to €889,514 2047:Value-Added Tax (VAT) 1979: 1901:The main entrance of 1900: 806:Panama as a tax haven 758:Ireland v. Commission 726:Conduit and sink OFCs 721:Offshore magic circle 642:Unreported employment 108:copyright attribution 4952:World Heritage Sites 4869:Coronavirus pandemic 4352:10.1787/787686341561 4039:Colloc.bercy.gouv.fr 3816:Government of France 3782:taxe professionnelle 3323:taxe professionnelle 3311:taxe sur les pylônes 2557:Taxable inheritance 2499:€15,697 to €544,173 2440:Taxable inheritance 2382:€31,395 to €544,173 2326:Taxable inheritance 2168:Value of net assets 2149:, correspond to the 2111:overseas territories 2074:, TVA) is a general 1960:treated as taxable. 1945:cotisations sociales 1792:United Arab Emirates 1534:Individual Countries 1243:Foreign revenue rule 1045:Inheritance (estate) 764:Leprechaun economics 216:Government of France 5727:States with limited 5090:Automotive industry 4874:2021 labor protests 4631:Peace of Westphalia 4499:History of Normandy 4494:History of Brittany 4231:. Juri-logement.org 4221:5 June 2013 at the 4098:on 17 February 2016 4073:31 May 2011 at the 4010:Securite-sociale.fr 3920:. 11 September 2013 3893:commentcamarche.net 3625: 3478: 3385: 3333:The residence tax ( 2988: 2933: 2806: 2779:impôt sur le revenu 2485:€11,930 to €15,697 2368:€15,697 to €31,395 2217:Beyond €10,000,001 2162: 2107:metropolitan France 2097:(TICPE) applies to 1966:82% of gross salary 1831:Business portal 1526:Tax rates in Europe 1396:Tax Justice Network 1342:Dhammika Dharmapala 855:Airport improvement 663:Transfer mispricing 454:Distribution of Tax 226:Part of a series on 5795:Taxation in France 5157:Telecommunications 4859:2015 Paris attacks 4722:Revolution of 1848 4550:Visigothic Kingdom 4278:. 21 December 2011 4128:"General overview" 4084:1 May 2011 at the 3780:, ancestor of the 3623: 3613: 3496:Central government 3476: 3403:Central government 3383: 3371: 3363: 2986: 2931: 2804: 2574:Less than €24,069 2471:€7,953 to €11,930 2354:€7,953 to €15,697 2161: 2121:11 November 2023. 2099:petroleum products 2005:are collected for 1982: 1914: 1432:Eight per thousand 1347:James R. Hines Jr. 1238:European Union FTT 265:Government revenue 116:interlanguage link 5780: 5779: 5427: 5426: 5389: 5388: 5180: 5179: 5067: 5066: 5059:Political parties 4995:Foreign relations 4960: 4959: 4889: 4888: 4672:French Revolution 4626:Thirty Years' War 4607:Absolute monarchy 4572:Kingdom of France 4468:Foreign relations 4448:Political history 4150:. 28 January 2016 3821:Economy of France 3689: 3688: 3597:Maastricht Treaty 3565: 3564: 3474: 3473: 3335:taxe d'habitation 3289: 3288: 3124:of January 2015. 3121:François Hollande 3039: 3038: 2984: 2983: 2929: 2928: 2706: 2705: 2601: 2600: 2552: 2551: 2541:Above €1,779,029 2457:Less than €7,953 2435: 2434: 2424:Above €1,779,029 2340:Less than €7,953 2224: 2223: 2145:The taxes called 2070:The VAT (French: 2007:social protection 1887:French Parliament 1879: 1878: 1814: 1813: 1410: 1409: 1402:Tax Policy Center 1155:Negative (income) 931:Environmental tax 813: 812: 731:Financial centres 551:Tax investigation 489: 488: 357:Tax harmonization 210: 209: 202: 148: 147: 60: 56: 16:(Redirected from 5807: 5469:Sovereign states 5454: 5447: 5440: 5431: 5191: 5107:Economic history 5078: 4971: 4900: 4778: 4757: 4656:Seven Years' War 4621:Wars of Religion 4617: 4602:House of Bourbon 4597:Early modern era 4577:Fundamental laws 4453:Military history 4428: 4405: 4398: 4391: 4382: 4377: 4371: 4366: 4364: 4356: 4354: 4330: 4328: 4326: 4310: 4308: 4306: 4287: 4285: 4283: 4267: 4265: 4263: 4240: 4238: 4236: 4189: 4187: 4185: 4159: 4157: 4155: 4139: 4137: 4135: 4123: 4121: 4119: 4107: 4105: 4103: 4050: 4048: 4046: 4021: 4020: 4018: 4016: 4007: 3999: 3993: 3988: 3982: 3981: 3979: 3977: 3962: 3956: 3955: 3953: 3951: 3936: 3930: 3929: 3927: 3925: 3910: 3904: 3903: 3901: 3899: 3885: 3879: 3878: 3876: 3868: 3862: 3859: 3853: 3852: 3850: 3848: 3836: 3811:Budget of France 3733:, farm land and 3626: 3603:Recent evolution 3574:Budget of France 3479: 3447:Local government 3386: 3317:Professional tax 3182: 3032:Beyond €168,995 2992:Income per Unit 2989: 2977:Beyond €152,260 2937:Income per Unit 2934: 2922:Beyond €279,132 2919:Beyond €209,132 2916:Beyond €174,448 2913:Beyond €139,556 2807: 2606: 2554: 2437: 2323: 2163: 1871: 1864: 1857: 1843:Money portal 1841: 1840: 1839: 1829: 1828: 1505: 1326: 1233:Transfer pricing 1213:Tax equalization 1192: 1140:Corporate profit 776:Luxembourg Leaks 710:Corporate havens 589: 405: 242: 223: 205: 198: 194: 191: 185: 180:this article by 171:inline citations 158: 157: 150: 127: 121: 95: 94:|topic= 92:, and specifying 77:Google Translate 58: 55:(September 2020) 54: 37: 36: 29: 21: 5815: 5814: 5810: 5809: 5808: 5806: 5805: 5804: 5785: 5784: 5781: 5776: 5760: 5746:Northern Cyprus 5728: 5722: 5643:North Macedonia 5464: 5458: 5428: 5423: 5422: 5403: 5385: 5366:Public holidays 5279: 5238:Life expectancy 5176: 5063: 4956: 4885: 4854:Great Recession 4827:Fourth Republic 4822:1900 to present 4810: 4727:Second Republic 4691: 4660: 4583: 4536: 4503: 4482: 4417: 4409: 4367: 4357: 4341: 4338: 4336:Further reading 4333: 4324: 4322: 4313: 4304: 4302: 4294: 4281: 4279: 4270: 4261: 4259: 4254: 4250:Wayback Machine 4234: 4232: 4227: 4223:Wayback Machine 4210:Wayback Machine 4199:Wayback Machine 4183: 4181: 4173: 4169:Wayback Machine 4153: 4151: 4142: 4133: 4131: 4126: 4117: 4115: 4110: 4101: 4099: 4090: 4086:Wayback Machine 4075:Wayback Machine 4064:Wayback Machine 4044: 4042: 4033: 4029: 4024: 4014: 4012: 4005: 4001: 4000: 3996: 3989: 3985: 3975: 3973: 3972:. 30 April 2014 3964: 3963: 3959: 3949: 3947: 3946:. 22 March 2013 3938: 3937: 3933: 3923: 3921: 3912: 3911: 3907: 3897: 3895: 3887: 3886: 3882: 3874: 3870: 3869: 3865: 3860: 3856: 3846: 3844: 3838: 3837: 3833: 3829: 3807: 3799:Tax competition 3698: 3684: 3679: 3674: 3669: 3665:among which CSG 3664: 3605: 3576: 3570: 3568:Public finances 3510:Social Security 3355: 3353:Taxes by source 3343: 3331: 3319: 3298: 3165: 3136: 3130: 3116: 3108:François Fillon 3100: 3091:2023 budget law 3086: 3067:pay-as-you-earn 3063: 2910:Beyond €69,783 2775: 2758: 2714: 2452:Cumulative Tax 2335:Cumulative tax 2285: 2261:Bouclier Fiscal 2177:Below €800,000 2159: 2143: 2127: 2125:Taxes on wealth 2091: 2076:consumption tax 2049: 2015: 1995:value added tax 1991:domestic market 1974: 1895: 1875: 1837: 1835: 1823: 1816: 1815: 1502: 1492: 1491: 1447:Fiscus Judaicus 1422: 1412: 1411: 1370:Advocacy groups 1323: 1315: 1314: 1305:Trade agreement 1300:Free-trade zone 1258: 1248: 1247: 1190: 1175: 1165: 1164: 825: 815: 814: 786:Paradise Papers 627:Debtors' prison 586: 576: 575: 546:Tax preparation 506:Revenue service 501: 491: 490: 402: 392: 391: 372:Double taxation 367:Tax withholding 362:Tax competition 280:Non-tax revenue 260: 206: 195: 189: 186: 176:Please help to 175: 159: 155: 144: 143: 142: 125: 119: 61: 38: 34: 23: 22: 15: 12: 11: 5: 5813: 5811: 5803: 5802: 5797: 5787: 5786: 5778: 5777: 5775: 5774: 5772:European Union 5768: 5766: 5765:Other entities 5762: 5761: 5759: 5758: 5753: 5748: 5743: 5738: 5732: 5730: 5724: 5723: 5721: 5720: 5718:United Kingdom 5715: 5710: 5705: 5700: 5695: 5690: 5685: 5680: 5675: 5670: 5665: 5660: 5655: 5650: 5645: 5640: 5635: 5630: 5625: 5620: 5615: 5610: 5605: 5600: 5595: 5590: 5585: 5583: 5578: 5573: 5568: 5563: 5558: 5553: 5548: 5543: 5538: 5533: 5531:Czech Republic 5528: 5523: 5518: 5513: 5508: 5503: 5498: 5493: 5488: 5483: 5478: 5472: 5470: 5466: 5465: 5459: 5457: 5456: 5449: 5442: 5434: 5425: 5424: 5421: 5420: 5415: 5410: 5404: 5402: 5401: 5395: 5394: 5391: 5390: 5387: 5386: 5384: 5383: 5378: 5373: 5368: 5363: 5358: 5353: 5348: 5343: 5338: 5333: 5328: 5323: 5322:Cultural icons 5320: 5315: 5310: 5305: 5300: 5295: 5289: 5287: 5281: 5280: 5278: 5277: 5272: 5267: 5262: 5261: 5260: 5250: 5245: 5240: 5235: 5230: 5225: 5220: 5215: 5210: 5205: 5200: 5194: 5188: 5182: 5181: 5178: 5177: 5175: 5174: 5169: 5164: 5159: 5154: 5149: 5144: 5142:Stock exchange 5139: 5134: 5129: 5124: 5119: 5114: 5109: 5104: 5103: 5102: 5092: 5087: 5081: 5075: 5069: 5068: 5065: 5064: 5062: 5061: 5056: 5051: 5046: 5045: 5044: 5039: 5034: 5024: 5019: 5018: 5017: 5012: 5002: 4997: 4992: 4991: 4990: 4980: 4974: 4968: 4962: 4961: 4958: 4957: 4955: 4954: 4949: 4944: 4942:National parks 4939: 4934: 4929: 4924: 4919: 4917:Climate change 4914: 4909: 4903: 4897: 4891: 4890: 4887: 4886: 4884: 4883: 4882: 4881: 4876: 4871: 4866: 4861: 4856: 4851: 4846: 4839:Fifth Republic 4836: 4835: 4834: 4824: 4818: 4816: 4812: 4811: 4809: 4808: 4807: 4806: 4801: 4796: 4791: 4781: 4780: 4779: 4765: 4760: 4759: 4758: 4747:Third Republic 4744: 4739: 4734: 4729: 4724: 4718: 4717: 4712: 4707: 4701: 4699: 4693: 4692: 4690: 4689: 4684: 4682:First Republic 4679: 4677:Napoleonic era 4674: 4668: 4666: 4662: 4661: 4659: 4658: 4653: 4648: 4643: 4638: 4633: 4628: 4623: 4618: 4609: 4604: 4599: 4593: 4591: 4585: 4584: 4582: 4581: 4580: 4579: 4569: 4564: 4563: 4562: 4552: 4546: 4544: 4538: 4537: 4535: 4534: 4529: 4524: 4522:Greek colonies 4519: 4513: 4511: 4505: 4504: 4502: 4501: 4496: 4490: 4488: 4484: 4483: 4481: 4480: 4475: 4470: 4465: 4460: 4455: 4450: 4445: 4440: 4434: 4432: 4425: 4419: 4418: 4410: 4408: 4407: 4400: 4393: 4385: 4379: 4378: 4370:|journal= 4337: 4334: 4332: 4331: 4311: 4292: 4288: 4268: 4252: 4241: 4225: 4214: 4212: 4201: 4190: 4179:Impots.gouv.fr 4171: 4160: 4140: 4124: 4108: 4088: 4077: 4066: 4055: 4051: 4030: 4028: 4025: 4023: 4022: 3994: 3983: 3957: 3931: 3905: 3880: 3863: 3854: 3830: 3828: 3825: 3824: 3823: 3818: 3813: 3806: 3803: 3697: 3694: 3687: 3686: 3681: 3676: 3671: 3666: 3660: 3659: 3656: 3653: 3650: 3647: 3643: 3642: 3639: 3636: 3633: 3630: 3604: 3601: 3569: 3566: 3563: 3562: 3559: 3556: 3553: 3549: 3548: 3545: 3542: 3539: 3538:European Union 3535: 3534: 3531: 3528: 3525: 3521: 3520: 3517: 3514: 3511: 3507: 3506: 3503: 3500: 3497: 3493: 3492: 3489: 3488:% of the total 3486: 3483: 3472: 3471: 3468: 3465: 3462: 3458: 3457: 3454: 3451: 3448: 3444: 3443: 3440: 3437: 3434: 3430: 3429: 3426: 3423: 3420: 3414: 3413: 3410: 3407: 3404: 3400: 3399: 3396: 3395:Indirect taxes 3393: 3390: 3389:Administration 3354: 3351: 3342: 3339: 3330: 3327: 3318: 3315: 3297: 3294: 3287: 3286: 3281: 3276: 3271: 3265: 3264: 3261: 3259: 3257: 3249: 3248: 3245: 3242: 3239: 3231: 3230: 3227: 3224: 3221: 3213: 3212: 3209: 3206: 3203: 3195: 3194: 3191: 3188: 3185: 3164: 3161: 3132:Main article: 3129: 3126: 3119:introduced by 3115: 3112: 3099: 3096: 3085: 3082: 3062: 3059: 3037: 3036: 3033: 3029: 3028: 3025: 3021: 3020: 3017: 3013: 3012: 3009: 3005: 3004: 3001: 3000:Below €10,777 2997: 2996: 2993: 2982: 2981: 2978: 2974: 2973: 2970: 2966: 2965: 2962: 2958: 2957: 2954: 2950: 2949: 2946: 2942: 2941: 2938: 2927: 2926: 2923: 2920: 2917: 2914: 2911: 2907: 2906: 2903: 2900: 2897: 2894: 2891: 2887: 2886: 2883: 2880: 2877: 2874: 2871: 2867: 2866: 2863: 2860: 2857: 2854: 2851: 2847: 2846: 2843: 2842:Below €23,500 2840: 2839:Below €17,625 2837: 2836:Below €14,688 2834: 2833:Below €11,750 2831: 2827: 2826: 2823: 2820: 2817: 2814: 2811: 2794:sources only. 2774: 2771: 2757: 2754: 2739: 2738: 2735: 2713: 2710: 2704: 2703: 2700: 2696: 2695: 2692: 2688: 2687: 2684: 2680: 2679: 2676: 2672: 2671: 2668: 2664: 2663: 2661: 2655: 2654: 2651: 2647: 2646: 2643: 2639: 2638: 2635: 2631: 2630: 2627: 2623: 2622: 2620: 2614: 2613: 2610: 2599: 2598: 2595: 2592: 2589: 2588:Above €24,069 2585: 2584: 2581: 2578: 2575: 2571: 2570: 2567: 2561: 2558: 2550: 2549: 2547: 2545: 2542: 2538: 2537: 2534: 2531: 2528: 2524: 2523: 2520: 2517: 2514: 2510: 2509: 2506: 2503: 2500: 2496: 2495: 2492: 2489: 2486: 2482: 2481: 2478: 2475: 2472: 2468: 2467: 2464: 2461: 2458: 2454: 2453: 2450: 2447: 2441: 2433: 2432: 2430: 2428: 2425: 2421: 2420: 2417: 2414: 2411: 2407: 2406: 2403: 2400: 2397: 2393: 2392: 2389: 2386: 2383: 2379: 2378: 2375: 2372: 2369: 2365: 2364: 2361: 2358: 2355: 2351: 2350: 2347: 2344: 2341: 2337: 2336: 2333: 2330: 2327: 2284: 2281: 2222: 2221: 2218: 2214: 2213: 2210: 2206: 2205: 2202: 2198: 2197: 2194: 2190: 2189: 2186: 2182: 2181: 2178: 2174: 2173: 2170: 2158: 2155: 2142: 2139: 2126: 2123: 2090: 2087: 2053:European Union 2048: 2045: 2014: 2011: 1999:European Union 1973: 1970: 1936: 1935: 1931: 1927: 1894: 1891: 1877: 1876: 1874: 1873: 1866: 1859: 1851: 1848: 1847: 1846: 1845: 1833: 1818: 1817: 1812: 1811: 1810: 1809: 1804: 1799: 1797:United Kingdom 1794: 1789: 1784: 1779: 1774: 1769: 1764: 1759: 1754: 1749: 1744: 1739: 1734: 1729: 1724: 1719: 1714: 1709: 1704: 1699: 1694: 1689: 1684: 1679: 1674: 1669: 1664: 1659: 1654: 1649: 1644: 1639: 1634: 1629: 1624: 1619: 1614: 1609: 1604: 1599: 1594: 1589: 1584: 1579: 1574: 1569: 1564: 1559: 1554: 1549: 1544: 1536: 1535: 1531: 1530: 1529: 1528: 1523: 1518: 1510: 1509: 1503: 1498: 1497: 1494: 1493: 1490: 1489: 1484: 1479: 1474: 1469: 1464: 1459: 1454: 1449: 1444: 1439: 1434: 1429: 1423: 1418: 1417: 1414: 1413: 1408: 1407: 1406: 1405: 1399: 1393: 1390:Tax Foundation 1387: 1381: 1372: 1371: 1367: 1366: 1365: 1364: 1362:Gabriel Zucman 1359: 1354: 1349: 1344: 1339: 1337:Mihir A. Desai 1331: 1330: 1324: 1321: 1320: 1317: 1316: 1313: 1312: 1307: 1302: 1297: 1292: 1287: 1286: 1285: 1280: 1270: 1265: 1259: 1254: 1253: 1250: 1249: 1246: 1245: 1240: 1235: 1230: 1225: 1220: 1215: 1210: 1205: 1200: 1195: 1187: 1182: 1176: 1171: 1170: 1167: 1166: 1163: 1162: 1157: 1152: 1147: 1145:Excess profits 1142: 1137: 1136: 1135: 1130: 1125: 1116: 1111: 1097: 1092: 1087: 1082: 1077: 1072: 1067: 1062: 1057: 1052: 1047: 1042: 1037: 1032: 1030:Gross receipts 1027: 1022: 1017: 1012: 1011: 1010: 1005: 1000: 995: 990: 985: 980: 970: 969: 968: 963: 958: 953: 948: 943: 938: 928: 923: 922: 921: 916: 911: 906: 901: 896: 891: 881: 880: 879: 869: 868: 867: 862: 857: 847: 842: 837: 832: 826: 821: 820: 817: 816: 811: 810: 809: 808: 803: 798: 793: 788: 783: 781:Offshore Leaks 778: 773: 768: 767: 766: 761: 746: 745: 744:Major examples 741: 740: 739: 738: 733: 728: 723: 718: 712: 707: 699: 698: 694: 693: 692: 691: 686: 681: 679:Dutch Sandwich 676: 671: 665: 660: 652: 651: 647: 646: 645: 644: 639: 634: 629: 624: 619: 617:Tax resistance 614: 609: 608: 607: 594: 593: 587: 582: 581: 578: 577: 574: 573: 568: 563: 558: 553: 548: 543: 538: 533: 528: 523: 521:Taxable income 518: 516:Tax assessment 513: 508: 502: 497: 496: 493: 492: 487: 486: 485: 484: 479: 474: 469: 464: 456: 455: 451: 450: 449: 448: 443: 438: 433: 428: 423: 418: 410: 409: 408:General Theory 403: 398: 397: 394: 393: 390: 389: 384: 379: 377:Representation 374: 369: 364: 359: 354: 349: 344: 339: 334: 329: 324: 319: 314: 309: 304: 299: 298: 297: 287: 282: 277: 272: 267: 261: 256: 255: 252: 251: 244: 243: 235: 234: 228: 227: 221: 220: 208: 207: 162: 160: 153: 146: 145: 141: 140: 133: 122: 100: 97: 85:adding a topic 80: 69: 62: 43: 42: 41: 39: 32: 24: 14: 13: 10: 9: 6: 4: 3: 2: 5812: 5801: 5798: 5796: 5793: 5792: 5790: 5783: 5773: 5770: 5769: 5767: 5763: 5757: 5754: 5752: 5751:South Ossetia 5749: 5747: 5744: 5742: 5739: 5737: 5734: 5733: 5731: 5725: 5719: 5716: 5714: 5711: 5709: 5706: 5704: 5701: 5699: 5696: 5694: 5691: 5689: 5686: 5684: 5681: 5679: 5676: 5674: 5671: 5669: 5666: 5664: 5661: 5659: 5656: 5654: 5651: 5649: 5646: 5644: 5641: 5639: 5636: 5634: 5631: 5629: 5626: 5624: 5621: 5619: 5616: 5614: 5611: 5609: 5606: 5604: 5603:Liechtenstein 5601: 5599: 5596: 5594: 5591: 5589: 5586: 5584: 5582: 5579: 5577: 5574: 5572: 5569: 5567: 5564: 5562: 5559: 5557: 5554: 5552: 5549: 5547: 5544: 5542: 5539: 5537: 5534: 5532: 5529: 5527: 5524: 5522: 5519: 5517: 5514: 5512: 5509: 5507: 5504: 5502: 5499: 5497: 5494: 5492: 5489: 5487: 5484: 5482: 5479: 5477: 5474: 5473: 5471: 5467: 5462: 5455: 5450: 5448: 5443: 5441: 5436: 5435: 5432: 5419: 5416: 5414: 5411: 5409: 5406: 5405: 5400: 5397: 5396: 5392: 5382: 5379: 5377: 5374: 5372: 5369: 5367: 5364: 5362: 5359: 5357: 5354: 5352: 5349: 5347: 5344: 5342: 5339: 5337: 5334: 5332: 5329: 5327: 5324: 5321: 5319: 5316: 5314: 5311: 5309: 5306: 5304: 5301: 5299: 5296: 5294: 5291: 5290: 5288: 5286: 5282: 5276: 5273: 5271: 5268: 5266: 5263: 5259: 5256: 5255: 5254: 5251: 5249: 5246: 5244: 5241: 5239: 5236: 5234: 5231: 5229: 5226: 5224: 5221: 5219: 5216: 5214: 5211: 5209: 5206: 5204: 5203:Birth control 5201: 5199: 5196: 5195: 5192: 5189: 5187: 5183: 5173: 5170: 5168: 5165: 5163: 5160: 5158: 5155: 5153: 5150: 5148: 5145: 5143: 5140: 5138: 5135: 5133: 5130: 5128: 5125: 5123: 5120: 5118: 5115: 5113: 5110: 5108: 5105: 5101: 5098: 5097: 5096: 5093: 5091: 5088: 5086: 5083: 5082: 5079: 5076: 5074: 5070: 5060: 5057: 5055: 5052: 5050: 5047: 5043: 5040: 5038: 5035: 5033: 5030: 5029: 5028: 5025: 5023: 5020: 5016: 5013: 5011: 5008: 5007: 5006: 5003: 5001: 4998: 4996: 4993: 4989: 4986: 4985: 4984: 4981: 4979: 4978:Constitutions 4976: 4975: 4972: 4969: 4967: 4963: 4953: 4950: 4948: 4945: 4943: 4940: 4938: 4935: 4933: 4930: 4928: 4925: 4923: 4920: 4918: 4915: 4913: 4910: 4908: 4905: 4904: 4901: 4898: 4896: 4892: 4880: 4877: 4875: 4872: 4870: 4867: 4865: 4862: 4860: 4857: 4855: 4852: 4850: 4847: 4845: 4842: 4841: 4840: 4837: 4833: 4830: 4829: 4828: 4825: 4823: 4820: 4819: 4817: 4813: 4805: 4802: 4800: 4797: 4795: 4792: 4790: 4787: 4786: 4785: 4782: 4777: 4776: 4775:Années folles 4771: 4770: 4769: 4766: 4764: 4761: 4756: 4755: 4750: 4749: 4748: 4745: 4743: 4740: 4738: 4737:Second Empire 4735: 4733: 4730: 4728: 4725: 4723: 4720: 4719: 4716: 4715:July Monarchy 4713: 4711: 4708: 4706: 4703: 4702: 4700: 4698: 4694: 4688: 4685: 4683: 4680: 4678: 4675: 4673: 4670: 4669: 4667: 4663: 4657: 4654: 4652: 4649: 4647: 4644: 4642: 4639: 4637: 4634: 4632: 4629: 4627: 4624: 4622: 4619: 4616: 4615: 4614:Ancien Régime 4610: 4608: 4605: 4603: 4600: 4598: 4595: 4594: 4592: 4590: 4586: 4578: 4575: 4574: 4573: 4570: 4568: 4565: 4561: 4558: 4557: 4556: 4553: 4551: 4548: 4547: 4545: 4543: 4539: 4533: 4530: 4528: 4525: 4523: 4520: 4518: 4515: 4514: 4512: 4510: 4506: 4500: 4497: 4495: 4492: 4491: 4489: 4485: 4479: 4476: 4474: 4471: 4469: 4466: 4464: 4461: 4459: 4456: 4454: 4451: 4449: 4446: 4444: 4441: 4439: 4436: 4435: 4433: 4429: 4426: 4424: 4420: 4416: 4413: 4406: 4401: 4399: 4394: 4392: 4387: 4386: 4383: 4375: 4362: 4353: 4348: 4344: 4340: 4339: 4335: 4320: 4316: 4312: 4301: 4297: 4293: 4291: 4289: 4277: 4273: 4269: 4258:. Ag2rpro.com 4257: 4253: 4251: 4247: 4244: 4242: 4230: 4226: 4224: 4220: 4217: 4215: 4213: 4211: 4207: 4204: 4202: 4200: 4196: 4193: 4191: 4180: 4176: 4172: 4170: 4166: 4163: 4161: 4149: 4145: 4141: 4129: 4125: 4113: 4109: 4097: 4093: 4089: 4087: 4083: 4080: 4078: 4076: 4072: 4069: 4067: 4065: 4061: 4058: 4056: 4054: 4052: 4040: 4036: 4032: 4031: 4026: 4011: 4004: 3998: 3995: 3992: 3987: 3984: 3971: 3967: 3961: 3958: 3945: 3941: 3935: 3932: 3919: 3915: 3909: 3906: 3894: 3890: 3884: 3881: 3873: 3867: 3864: 3858: 3855: 3842: 3835: 3832: 3826: 3822: 3819: 3817: 3814: 3812: 3809: 3808: 3804: 3802: 3800: 3794: 3790: 3787: 3783: 3779: 3775: 3770: 3768: 3764: 3758: 3756: 3752: 3748: 3744: 3740: 3736: 3732: 3728: 3724: 3720: 3714: 3712: 3706: 3704: 3695: 3693: 3682: 3677: 3672: 3667: 3662: 3661: 3657: 3654: 3651: 3648: 3646:Contributions 3645: 3644: 3640: 3637: 3634: 3631: 3628: 3627: 3621: 3617: 3609: 3602: 3600: 3598: 3594: 3589: 3583: 3581: 3575: 3567: 3560: 3557: 3554: 3551: 3550: 3546: 3543: 3540: 3537: 3536: 3532: 3529: 3526: 3523: 3522: 3518: 3515: 3512: 3509: 3508: 3504: 3501: 3498: 3495: 3494: 3491:% of the GDP 3490: 3487: 3484: 3481: 3480: 3469: 3466: 3463: 3461:Total charges 3460: 3459: 3455: 3452: 3449: 3446: 3445: 3441: 3438: 3435: 3432: 3431: 3427: 3424: 3421: 3419: 3416: 3415: 3411: 3408: 3405: 3402: 3401: 3397: 3394: 3391: 3388: 3387: 3381: 3379: 3374: 3367: 3359: 3352: 3350: 3348: 3347:taxe foncière 3340: 3338: 3336: 3329:Residence tax 3328: 3326: 3324: 3316: 3314: 3312: 3308: 3304: 3295: 3293: 3285: 3282: 3280: 3277: 3275: 3272: 3270: 3267: 3266: 3262: 3260: 3258: 3255: 3251: 3250: 3246: 3243: 3240: 3237: 3233: 3232: 3228: 3225: 3222: 3219: 3215: 3214: 3210: 3207: 3204: 3201: 3197: 3196: 3192: 3189: 3186: 3184: 3183: 3180: 3177: 3173: 3169: 3162: 3160: 3157: 3153: 3149: 3145: 3141: 3140:corporate tax 3135: 3128:Corporate tax 3127: 3125: 3122: 3113: 3111: 3109: 3105: 3097: 3095: 3092: 3083: 3081: 3078: 3076: 3072: 3068: 3060: 3058: 3054: 3050: 3047: 3043: 3034: 3031: 3030: 3026: 3023: 3022: 3018: 3015: 3014: 3010: 3007: 3006: 3002: 2999: 2998: 2994: 2991: 2990: 2979: 2976: 2975: 2971: 2968: 2967: 2963: 2960: 2959: 2955: 2952: 2951: 2947: 2945:Below €9,700 2944: 2943: 2939: 2936: 2935: 2924: 2921: 2918: 2915: 2912: 2909: 2908: 2904: 2901: 2898: 2895: 2892: 2889: 2888: 2884: 2881: 2878: 2875: 2872: 2869: 2868: 2864: 2861: 2858: 2855: 2852: 2849: 2848: 2844: 2841: 2838: 2835: 2832: 2830:Below €5,875 2829: 2828: 2824: 2821: 2818: 2815: 2812: 2809: 2808: 2802: 2799: 2795: 2792: 2786: 2784: 2783:progressivity 2780: 2772: 2770: 2767: 2763: 2762:corporate tax 2755: 2753: 2750: 2748: 2743: 2736: 2733: 2732: 2731: 2728: 2726: 2721: 2720:) agreement. 2719: 2712:PACS partners 2711: 2709: 2701: 2698: 2697: 2693: 2691:Niece/Nephew 2690: 2689: 2685: 2682: 2681: 2677: 2674: 2673: 2669: 2666: 2665: 2662: 2660: 2657: 2656: 2652: 2649: 2648: 2644: 2642:Niece/Nephew 2641: 2640: 2636: 2633: 2632: 2628: 2625: 2624: 2621: 2619: 2618:Inheritances: 2616: 2615: 2611: 2608: 2607: 2604: 2596: 2593: 2590: 2587: 2586: 2582: 2579: 2576: 2573: 2572: 2568: 2566: 2562: 2559: 2556: 2555: 2548: 2546: 2543: 2540: 2539: 2535: 2532: 2529: 2526: 2525: 2521: 2518: 2515: 2512: 2511: 2507: 2504: 2501: 2498: 2497: 2493: 2490: 2487: 2484: 2483: 2479: 2476: 2473: 2470: 2469: 2465: 2462: 2459: 2456: 2455: 2451: 2448: 2446: 2442: 2439: 2438: 2431: 2429: 2426: 2423: 2422: 2418: 2415: 2412: 2409: 2408: 2404: 2401: 2398: 2395: 2394: 2390: 2387: 2384: 2381: 2380: 2376: 2373: 2370: 2367: 2366: 2362: 2359: 2356: 2353: 2352: 2348: 2345: 2342: 2339: 2338: 2334: 2331: 2328: 2325: 2324: 2321: 2318: 2314: 2312: 2307: 2304: 2301: 2298: 2295: 2292: 2290: 2282: 2280: 2277: 2273: 2268: 2264: 2262: 2257: 2253: 2250: 2248: 2245:includes all 2242: 2240: 2236: 2233:), in French 2232: 2227: 2219: 2216: 2215: 2211: 2208: 2207: 2203: 2200: 2199: 2195: 2192: 2191: 2187: 2184: 2183: 2179: 2176: 2175: 2171: 2169: 2165: 2164: 2156: 2154: 2152: 2148: 2140: 2138: 2136: 2132: 2124: 2122: 2118: 2116: 2112: 2108: 2104: 2100: 2096: 2088: 2086: 2085: 2081: 2077: 2073: 2068: 2066: 2062: 2058: 2054: 2046: 2044: 2042: 2041:excise duties 2038: 2034: 2033: 2028: 2024: 2020: 2012: 2010: 2008: 2004: 2000: 1996: 1992: 1988: 1978: 1972:List of taxes 1971: 1969: 1967: 1961: 1958: 1957:tax residence 1952: 1950: 1946: 1942: 1932: 1928: 1924: 1923: 1922: 1920: 1912: 1908: 1904: 1899: 1892: 1890: 1888: 1884: 1872: 1867: 1865: 1860: 1858: 1853: 1852: 1850: 1849: 1844: 1834: 1832: 1827: 1822: 1821: 1820: 1819: 1808: 1805: 1803: 1802:United States 1800: 1798: 1795: 1793: 1790: 1788: 1785: 1783: 1780: 1778: 1775: 1773: 1770: 1768: 1765: 1763: 1760: 1758: 1755: 1753: 1750: 1748: 1745: 1743: 1740: 1738: 1735: 1733: 1730: 1728: 1725: 1723: 1720: 1718: 1715: 1713: 1710: 1708: 1705: 1703: 1700: 1698: 1695: 1693: 1690: 1688: 1685: 1683: 1680: 1678: 1675: 1673: 1670: 1668: 1665: 1663: 1660: 1658: 1655: 1653: 1650: 1648: 1645: 1643: 1640: 1638: 1635: 1633: 1630: 1628: 1625: 1623: 1620: 1618: 1615: 1613: 1610: 1608: 1605: 1603: 1600: 1598: 1595: 1593: 1590: 1588: 1585: 1583: 1580: 1578: 1575: 1573: 1570: 1568: 1565: 1563: 1560: 1558: 1555: 1553: 1550: 1548: 1545: 1543: 1540: 1539: 1538: 1537: 1532: 1527: 1524: 1522: 1519: 1517: 1514: 1513: 1512: 1511: 1508:All Countries 1506: 1501: 1496: 1495: 1488: 1485: 1483: 1480: 1478: 1475: 1473: 1470: 1468: 1465: 1463: 1462:Tolerance tax 1460: 1458: 1455: 1453: 1450: 1448: 1445: 1443: 1440: 1438: 1435: 1433: 1430: 1428: 1425: 1424: 1421: 1416: 1415: 1403: 1400: 1397: 1394: 1391: 1388: 1385: 1382: 1379: 1376: 1375: 1374: 1373: 1368: 1363: 1360: 1358: 1355: 1353: 1350: 1348: 1345: 1343: 1340: 1338: 1335: 1334: 1333: 1332: 1327: 1319: 1318: 1311: 1308: 1306: 1303: 1301: 1298: 1296: 1293: 1291: 1288: 1284: 1281: 1279: 1276: 1275: 1274: 1271: 1269: 1266: 1264: 1261: 1260: 1257: 1252: 1251: 1244: 1241: 1239: 1236: 1234: 1231: 1229: 1226: 1224: 1221: 1219: 1216: 1214: 1211: 1209: 1206: 1204: 1201: 1199: 1196: 1193: 1188: 1186: 1183: 1181: 1178: 1177: 1174: 1173:International 1169: 1168: 1161: 1158: 1156: 1153: 1151: 1148: 1146: 1143: 1141: 1138: 1134: 1131: 1129: 1126: 1124: 1120: 1117: 1115: 1112: 1110: 1107: 1106: 1105: 1101: 1098: 1096: 1093: 1091: 1088: 1086: 1083: 1081: 1078: 1076: 1075:Resource rent 1073: 1071: 1068: 1066: 1063: 1061: 1058: 1056: 1053: 1051: 1048: 1046: 1043: 1041: 1038: 1036: 1033: 1031: 1028: 1026: 1023: 1021: 1018: 1016: 1013: 1009: 1006: 1004: 1001: 999: 996: 994: 991: 989: 986: 984: 981: 979: 976: 975: 974: 971: 967: 964: 962: 959: 957: 954: 952: 949: 947: 944: 942: 939: 937: 934: 933: 932: 929: 927: 924: 920: 917: 915: 912: 910: 907: 905: 902: 900: 897: 895: 892: 890: 887: 886: 885: 882: 878: 875: 874: 873: 872:Capital gains 870: 866: 863: 861: 858: 856: 853: 852: 851: 848: 846: 843: 841: 838: 836: 833: 831: 828: 827: 824: 819: 818: 807: 804: 802: 799: 797: 794: 792: 791:Panama Papers 789: 787: 784: 782: 779: 777: 774: 772: 769: 765: 762: 760: 759: 755: 754: 753: 750: 749: 748: 747: 742: 737: 734: 732: 729: 727: 724: 722: 719: 716: 713: 711: 708: 706: 703: 702: 701: 700: 695: 690: 687: 685: 682: 680: 677: 675: 672: 669: 666: 664: 661: 659: 658:Tax inversion 656: 655: 654: 653: 648: 643: 640: 638: 635: 633: 630: 628: 625: 623: 620: 618: 615: 613: 610: 606: 603: 602: 601: 600:Tax avoidance 598: 597: 596: 595: 590: 585: 584:Noncompliance 580: 579: 572: 569: 567: 564: 562: 561:Tax collector 559: 557: 554: 552: 549: 547: 544: 542: 541:Tax residence 539: 537: 534: 532: 529: 527: 524: 522: 519: 517: 514: 512: 511:Revenue stamp 509: 507: 504: 503: 500: 495: 494: 483: 480: 478: 475: 473: 470: 468: 465: 463: 460: 459: 458: 457: 452: 447: 444: 442: 439: 437: 434: 432: 429: 427: 426:Tax incidence 424: 422: 421:Excess burden 419: 417: 414: 413: 412: 411: 406: 401: 396: 395: 388: 385: 383: 380: 378: 375: 373: 370: 368: 365: 363: 360: 358: 355: 353: 350: 348: 347:Tax incentive 345: 343: 342:Tax advantage 340: 338: 335: 333: 330: 328: 325: 323: 320: 318: 315: 313: 310: 308: 305: 303: 302:Tax threshold 300: 296: 293: 292: 291: 288: 286: 283: 281: 278: 276: 273: 271: 268: 266: 263: 262: 259: 254: 253: 250: 249:fiscal policy 247:An aspect of 246: 245: 241: 237: 236: 233: 229: 225: 224: 219: 217: 212: 211: 204: 201: 193: 190:February 2016 183: 179: 173: 172: 166: 161: 152: 151: 138: 134: 131: 123: 117: 113: 109: 105: 101: 98: 91: 90:main category 87: 86: 81: 78: 74: 70: 67: 64: 63: 57: 51: 49: 44:You can help 40: 31: 30: 27: 19: 5782: 5756:Transnistria 5550: 5308:Coat of arms 5298:Architecture 5270:Social class 5228:Homelessness 5213:Demographics 5167:Trade unions 5151: 5100:Central bank 5042:criminal law 5005:Human rights 4988:presidential 4832:Algerian War 4815:Contemporary 4789:Vichy France 4784:World War II 4754:Belle Époque 4687:First Empire 4589:Early Modern 4560:West Francia 4361:cite journal 4323:. Retrieved 4318: 4303:. Retrieved 4299: 4280:. Retrieved 4275: 4260:. Retrieved 4233:. Retrieved 4182:. Retrieved 4178: 4152:. Retrieved 4147: 4132:. Retrieved 4116:. Retrieved 4100:. Retrieved 4096:the original 4043:. Retrieved 4038: 4013:. Retrieved 4009: 3997: 3986: 3974:. Retrieved 3969: 3960: 3948:. Retrieved 3943: 3934: 3922:. Retrieved 3917: 3908: 3896:. Retrieved 3892: 3883: 3866: 3857: 3845:. Retrieved 3834: 3795: 3791: 3785: 3781: 3777: 3773: 3771: 3759: 3754: 3746: 3742: 3715: 3707: 3699: 3690: 3618: 3614: 3584: 3577: 3485:in billion € 3392:Direct taxes 3375: 3372: 3346: 3344: 3334: 3332: 3322: 3320: 3310: 3306: 3302: 3299: 3290: 3283: 3278: 3273: 3268: 3253: 3235: 3217: 3199: 3178: 3174: 3170: 3166: 3163:Social taxes 3148:gross profit 3143: 3142:, in French 3137: 3117: 3103: 3101: 3087: 3079: 3064: 3055: 3051: 3048: 3044: 3040: 2800: 2796: 2790: 2787: 2778: 2776: 2759: 2756:Income taxes 2751: 2744: 2740: 2729: 2724: 2722: 2717: 2715: 2707: 2658: 2617: 2602: 2564: 2449:Tax on band 2444: 2332:Tax on band 2319: 2315: 2308: 2305: 2302: 2299: 2296: 2293: 2288: 2286: 2269: 2265: 2260: 2258: 2254: 2251: 2243: 2234: 2229:Wealth Tax ( 2228: 2225: 2172:Rate % 2167: 2146: 2144: 2134: 2128: 2119: 2094: 2092: 2071: 2069: 2050: 2035:). Taxes on 2030: 2016: 1983: 1962: 1953: 1948: 1944: 1940: 1937: 1915: 1902: 1880: 1762:South Africa 1626: 1357:Joel Slemrod 1035:Hypothecated 1003:Sugary drink 877:Expatriation 756: 674:Double Irish 637:Black market 482:Proportional 431:Laffer curve 416:Price effect 213: 196: 187: 168: 112:edit summary 103: 83: 53: 45: 26: 5729:recognition 5703:Switzerland 5638:Netherlands 5418:WikiProject 5233:Immigration 5223:Health care 5085:Agriculture 5037:enforcement 4794:Free France 4763:World War I 4710:Restoration 4697:Late Modern 4567:Middle Ages 4542:Middle Ages 4527:Celtic Gaul 4325:13 February 4321:(in French) 4305:13 February 4282:13 February 4262:13 February 4235:13 February 4184:13 February 4154:13 February 4134:13 February 4118:13 February 4102:13 February 4045:13 February 4041:(in French) 4015:13 February 3976:13 February 3970:Le Parisien 3950:13 February 3924:13 February 3898:28 December 3847:13 February 3296:Local taxes 2683:Grandchild 2166:2017 Rates 2141:Stamps acts 2131:inheritance 2037:consumption 2032:Local taxes 2023:consumption 1881:In France, 1777:Switzerland 1742:Philippines 1717:New Zealand 1712:Netherlands 1352:Ronen Palan 1100:User charge 919:Value-added 884:Consumption 796:Swiss Leaks 684:Single Malt 622:Tax shelter 612:Tax evasion 571:Tax farming 556:Tax shelter 472:Progressive 436:Optimal tax 337:Tax amnesty 332:Tax holiday 290:Tax bracket 275:Tax revenue 182:introducing 5789:Categories 5673:San Marino 5633:Montenegro 5613:Luxembourg 5593:Kazakhstan 5496:Azerbaijan 5361:Philosophy 5346:Literature 5258:secularism 5054:Parliament 4849:2005 riots 4799:Liberation 4665:Revolution 4532:Roman Gaul 4517:Prehistory 4473:Journalism 4319:Legifrance 4027:References 3739:capitation 3376:There are 2773:Income tax 2766:income tax 2612:Allowance 2157:Wealth Tax 2151:stamp acts 2080:tax burden 2019:production 1911:Strasbourg 1687:Kazakhstan 1572:Bangladesh 1567:Azerbaijan 1500:By country 1457:Temple tax 1427:Church tax 1310:ATA Carnet 1295:Free trade 1290:Tariff war 1218:Tax treaty 1109:Congestion 1050:Land value 941:Eco-tariff 909:Television 865:Solidarity 845:Ad valorem 705:Tax havens 536:Tax shield 531:Tax refund 499:Collection 477:Regressive 352:Tax reform 165:references 5608:Lithuania 5463:in Europe 5218:Education 5172:Transport 5022:Judiciary 4983:Elections 4937:Mountains 4895:Geography 4641:Louis XIV 4431:Overviews 4175:"Accueil" 3827:Footnotes 3755:twentieth 3751:vingtième 3727:ownership 3071:household 2702:€156,974 2678:€156,974 2629:€100,000 2560:Siblings 2536:€521,988 2533:€311,330 2522:€210,658 2519:€103,602 2508:€107,056 2505:€105,695 2419:€521,015 2416:€311,330 2405:€209,685 2402:€103,602 2391:€106,083 2388:€102,556 2109:– in the 2065:deduction 1767:Sri Lanka 1732:Palestine 1692:Lithuania 1657:Indonesia 1642:Hong Kong 1562:Australia 1552:Argentina 1420:Religious 1208:Spahn tax 1203:Tobin tax 1065:Pigouvian 983:Cigarette 956:Severance 889:Departure 697:Locations 650:Corporate 632:Smuggling 400:Economics 322:Tax shift 317:Deduction 307:Exemption 130:talk page 82:Consider 50:in French 5736:Abkhazia 5688:Slovenia 5683:Slovakia 5658:Portugal 5516:Bulgaria 5461:Taxation 5408:Category 5341:Language 5253:Religion 5198:Abortion 5152:Taxation 5049:Military 5010:Intersex 5000:Politics 4966:Politics 4768:Interwar 4463:Economic 4458:Language 4443:Timeline 4276:Senat.fr 4246:Archived 4219:Archived 4206:Archived 4195:Archived 4165:Archived 4148:Insee.fr 4092:"EUROPA" 4082:Archived 4071:Archived 4060:Archived 3944:Le Monde 3918:Le Monde 3805:See also 3786:"droits" 3763:patentes 3745:meaning 3735:breeding 3703:patentes 3341:Land tax 2686:€31,395 2670:€79,533 2637:€15,697 2634:Sibling 2247:property 2103:biofuels 2061:tax base 2021:and the 1893:Overview 1883:taxation 1787:Tanzania 1752:Portugal 1727:Pakistan 1607:Colombia 1587:Bulgaria 1452:Leibzoll 1329:Academic 1322:Research 1150:Windfall 1090:Turnover 1070:Property 1020:Georgist 966:Stumpage 961:Steering 946:Landfill 926:Dividend 850:Aviation 840:Per unit 835:Indirect 526:Tax lien 462:Tax rate 441:Theories 295:Flat tax 258:Policies 232:Taxation 106:provide 5713:Ukraine 5663:Romania 5623:Moldova 5581:Ireland 5576:Iceland 5571:Hungary 5561:Germany 5556:Georgia 5546:Finland 5541:Estonia 5536:Denmark 5521:Croatia 5506:Belgium 5501:Belarus 5491:Austria 5486:Armenia 5481:Andorra 5476:Albania 5399:Outline 5381:Theatre 5376:Symbols 5336:Gardens 5326:Fashion 5318:Cuisine 5285:Culture 5275:Welfare 5248:Poverty 5186:Society 5162:Tourism 5122:Exports 5095:Banking 5073:Economy 5032:history 4927:Islands 4922:Borders 4555:Francia 4509:Ancient 4487:Regions 4438:History 4423:History 3778:patente 3743:dixieme 3731:housing 3719:gabelle 3075:privacy 2725:Notaire 2694:€7,849 2653:€1,570 2645:€7,849 2494:€1,361 2377:€3,527 2374:€2,355 2363:€1,172 2027:profits 1987:tariffs 1807:Uruguay 1707:Namibia 1702:Morocco 1667:Ireland 1647:Iceland 1632:Germany 1622:Finland 1617:Denmark 1612:Croatia 1557:Armenia 1547:Algeria 1542:Albania 1194:(CCCTB) 1060:Payroll 1015:General 1008:Tobacco 978:Alcohol 914:Tourist 860:Landing 592:General 327:Tax cut 285:Tax law 178:improve 128:to the 110:in the 52:. 5741:Kosovo 5708:Turkey 5698:Sweden 5678:Serbia 5668:Russia 5653:Poland 5648:Norway 5628:Monaco 5598:Latvia 5566:Greece 5551:France 5526:Cyprus 5413:Portal 5313:Cinema 5293:Anthem 5265:Racism 5243:People 5137:Mining 5112:Energy 4947:Rivers 4912:Cities 4844:May 68 4415:topics 4412:France 3737:. The 3723:taille 3711:taille 3685:16.1% 3683:36.5% 3663:Taxes 3658:63.5% 3629:Source 3595:. The 3216:CRDS ( 2764:, the 2675:Child 2659:Gifts: 2650:Other 2626:Child 2115:diesel 1941:impôts 1926:taxes. 1907:Alsace 1782:Taiwan 1772:Sweden 1757:Russia 1747:Poland 1722:Norway 1672:Israel 1637:Greece 1627:France 1597:Canada 1582:Brazil 1577:Bhutan 1472:Kharaj 1380:(ITEP) 1283:Export 1278:Import 1273:Tariff 1263:Custom 1160:Wealth 1085:Surtax 1080:Single 1055:Luxury 1040:Income 973:Excise 936:Carbon 830:Direct 717:(OFCs) 670:(BEPS) 382:Unions 312:Credit 167:, but 5693:Spain 5618:Malta 5588:Italy 5371:Sport 5356:Music 5351:Media 5208:Crime 4932:Lakes 4006:(PDF) 3875:(PDF) 3747:tenth 3641:2014 3580:PSTAB 3561:44,0 3558:100,0 3555:752.2 3552:Total 3519:21,1 3513:360.1 3505:17.1 3499:292.5 3470:37.2 3442:71.2 3284:13.2% 3269:Total 3263:1.1% 3252:RSA ( 3247:3.4% 3229:0.5% 3226:0.5% 3223:0.5% 3211:8.2% 3208:6.6% 3205:9.2% 3198:CSG ( 3152:costs 2995:Rate 2940:Rate 2865:5.5% 2825:Rate 2491:€565 2480:€796 2477:€398 2466:€398 2463:€398 2360:€774 2349:€398 2346:€398 2276:right 2212:1.25 1919:INSEE 1697:Malta 1682:Japan 1677:Italy 1652:India 1602:China 1487:Zakat 1482:Nisab 1477:Khums 1467:Jizya 1442:Tithe 1437:Teind 1398:(TJN) 1384:Oxfam 1256:Trade 904:Stamp 899:Sales 894:Hotel 823:Types 73:DeepL 5331:Flag 5117:Euro 5015:LGBT 4374:help 4327:2016 4307:2016 4284:2016 4264:2016 4237:2016 4186:2016 4156:2016 4136:2016 4120:2016 4104:2016 4047:2016 4017:2016 3978:2016 3952:2016 3926:2016 3900:2016 3849:2016 3678:28% 3673:5% 3638:2007 3635:1991 3632:1978 3547:0,3 3533:5,6 3530:12,7 3527:95.2 3516:47,9 3502:37.9 3467:35.7 3464:27.1 3453:37.7 3450:62.3 3436:19.8 3425:45.5 3422:54.5 3412:3.0 3409:57.6 3406:39.5 3279:7.1% 3274:9.7% 3234:PS ( 3150:and 3138:The 3102:The 3035:45% 3027:41% 3019:30% 3011:11% 2980:45% 2972:41% 2964:30% 2956:14% 2925:41% 2905:30% 2885:14% 2791:i.e. 2777:The 2597:60% 2594:55% 2591:45% 2583:60% 2580:55% 2577:35% 2544:40% 2530:35% 2516:30% 2502:20% 2488:15% 2474:10% 2427:40% 2413:35% 2399:30% 2385:20% 2371:15% 2357:10% 2311:PACS 2272:left 2220:1.5 2196:0.7 2188:0.5 2101:and 2093:The 1737:Peru 1662:Iran 1404:(US) 1392:(US) 1386:(UK) 1268:Duty 1128:Toll 1123:GNSS 1119:Road 1114:Fuel 1025:Gift 993:Meat 689:CAIA 467:Flat 214:See 104:must 102:You 66:View 5303:Art 5027:Law 4347:doi 3680:19% 3668:3% 3655:72% 3652:95% 3649:97% 3544:0,6 3541:4.5 3244:0% 3241:0% 3003:0% 2948:0% 2845:0% 2460:5% 2343:5% 2239:RMI 2057:VAT 1909:in 1905:of 1592:BVI 1104:fee 1095:Use 998:Sin 988:Fat 75:or 5791:: 4365:: 4363:}} 4359:{{ 4317:. 4298:. 4274:. 4177:. 4146:. 4037:. 4008:. 3968:. 3942:. 3916:. 3891:. 3769:. 3729:, 3675:2% 3456:0 3428:0 3256:) 3238:) 3220:) 3202:) 2204:1 2180:0 5453:e 5446:t 5439:v 4404:e 4397:t 4390:v 4376:) 4372:( 4355:. 4349:: 4329:. 4309:. 4286:. 4266:. 4239:. 4188:. 4158:. 4138:. 4122:. 4106:. 4049:. 4019:. 3980:. 3954:. 3928:. 3902:. 3877:. 3851:. 3753:( 3670:- 3439:9 1870:e 1863:t 1856:v 1121:/ 1102:/ 203:) 197:( 192:) 188:( 174:. 139:. 132:. 20:)

Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.