PART III — CHAPTER IIWhite Paper — Sixth Republic

IGRP: The Tax Revolution

Replace the French tax labyrinth with a single, fair and legible tax: the Global Income and Assets Tax (IGRP). From a levy endured to a citizen contribution freely given.

The Assessment: an illegible system

The French tax system is the product of a century of layering. Income Tax, CSG-CRDS, Property Tax, Housing Tax… This complexity has eroded consent to taxation. Citizens no longer consent to a tax whose logic and purpose they cannot understand.

The Proposal: a single tax with two components

The IGRP replaces major direct taxes with a single tax with two components:

"Income" Component

Progressive, withheld at source on all income. Replaces the Income Tax (IR) and CSG-CRDS.

Annual bracketRate
Up to €15,0005%
€15,001 – €40,00015%
€40,001 – €80,00030%
Above €80,00045%
"Wealth" Component

Targeted at very large net assets. Replaces Property Tax and the IFI.

Net assetsRate
Exemption: €1.5 million0%
€1.5M – €5M0.5%
€5M – €10M1%
Above €10M1.5%

Key principle: the "Iso-Tax Pressure" transition

The total amount collected in the first year will be calibrated to be equal to the sum of taxes it replaces. For the vast majority of households, the annual amount will be equivalent — the major change is radical simplification: a single legible deduction instead of four complex taxes.

Collection by the Regions

Each Region creates its own "Regional Treasury" — a single tax point of contact. "Local Tax Agencies" (mobile offices) travel rural areas. Guaranteed digital assistance supports people who are not familiar with online tools.

Dual-Flow Architecture

↑ Upward Flow

Each Region transfers 20% of its IGRP to the Federal State for sovereign missions.

↓ Downward Flow

The Federal Solidarity Fund redistributes via an objective formula (fiscal potential, demographics, geographical constraints).

This architecture ends dependence on a distant central power. It empowers the Regions while organizing powerful and intelligent national solidarity.

Federal Taxes maintained

  • VAT (~€177 billion) — pillar of the Solidarity Fund, market unity
  • Corporate Tax (~€65 billion) — prevents tax dumping between regions
  • Excise duties (~€17 billion) — tools for ecological transition and public health