In search of lost incentives: for a merger of the activity bonus, the CSG, social contributions and income tax.

Summary This article proposes to discuss the advisability of reforming the architecture of our system of compulsory levies and policies to support low incomes from work. It argues for the eventual convergence of the different systems currently in force towards a single scale on earned income. We are thinking here of the Income Tax (IR), including its discount and the Employment Bonus (PPE) that it includes, the "activity component" of the Active Solidarity Income (RSA), the Activity Bonus (PA) that will replace the PPE and the RSA-activity as of January 1, 2016, the Generalized Social Contribution (CSG), the Contribution to the Repayment of the Social Debt (CRDS) and even certain social contributions.