Study of the obstacles to the fairness and efficiency of the French tax system.

Summary France, like all developed countries with a market economy, has an elaborate and complex tax system made up of a large number of mandatory levies. In determining its tax policy, the legislator pursues several objectives. These objectives include efficiency and equity. These tax objectives obey different logics, and can sometimes be contradictory. Does the French tax system succeed in achieving these objectives? Various concepts and situations - for example tax niches and tax optimization - studied in the French case but also in an international comparative perspective, by analyzing several types of taxes, will shed light on how tax policies position themselves with respect to equity and efficiency, and make recommendations to optimally resolve the dilemma between efficiency and equity of compulsory levies.