The instability is added to the injustice

The tax shield, described by François Baroin "symbol of injustice", is to stay. Are you satisfied

It is late awareness. Our education efforts eventually bear fruit. But I'm not fooled by this sudden lucidity, which happens before the major electoral event of 2012. And which paves the way for a measure that Nicolas Sarkozy had not dared to move forward in the presidential campaign of 2007: the removal of the ISF.

Are you opposed to the deletion of the ISF

In the current context, it would be unfortunate, if not offensive, to repeal the EWB - should I recall the memory of 1986, the Chirac Government paid him expensive-, and it would be a loss of recipe of almost EUR 4 billion. A reform of the taxation of heritage is still required. Today, there is a cascade of levies, with the ISF, changing rights, inheritance tax and tax on land built, not to mention the tax on capital gains. I support a simplification and modernization of this device that lack of consistency and who multiplies exemptions and abatements. I favour a comprehensive taxation the two pillars would be the ISF in its current form, which can be further improved, and the tax on estates, whose rates would be identified for the brackets. Lai could be seen as a down payment on the payment of the tax on estates and would, at least in part, by deduction of the latter.

Should be 45 the top of the scale of the income tax

Stop short-term improvisations and crafts of circumstance. What offer these parliamentarians, is to remove a tax on the heritage, the ISF, and compensate this measure by an increase of a tax on labour. It is contrary to economic logic: capital, even counter-productive, would escape tax when revenues from activity would further hit. Must be a major tax reform happening, as I propose, by a merger of the IRPP tax on the income of natural persons, Editor's note and CSG and by taking into account all income with a progressive scale and a minimum rate.

The taxation will be a major topic of the presidential election

This will be a critical debate, but not the only one! I want to avoid the cartoon between on the one hand a right that advocate against any reason, a fiscal stability, while the rate of compulsory moves two points of GDP by 2013, according to projections, to the terms of the Bill of finance for 2011, and the other a left who seek a general tax that it must first ensure fairer socially and rehabilitation more effective economically. The truth is that there will be tax increases regardless of the winner of the election. But the only question that matters is who will pay. I propose to make tax reform the first act of the next legislature. It is not possible to apply efforts for pensions, the recovery of public accounts and social accounts if the taxpayer and the insured have no certainty that requested sacrifices are fairly shared and their redistributive role levies.

Does reduce the size of the public service

We must be careful of any automatic rule. I prefer the expenditure quality criteria, ranking of priorities, redeployment of the workforce, clarification skills between the State and local communities rather than measures to display, including the financial impact is limited but the effects on certain missions of the State (including education) proved to be disastrous.

Should local communities be associated with the effort of spending control

The trial which is done is largely unfounded. Their numbers grew because of skills transfers organized by the State. And local communities face many stresses, including the State, as recently to participate in the recovery plan. These mutual accusations are not worthy of our democracy. I support a new phase of decentralization with new skills attributed to regions, including in economic matters, and the intercommunalités for the management of the territories. It would be possible to design an additional tax on the income that lift local communities and that would hold accountable them.

Is the effort of reducing public deficits enough

Frankly not! Once again, the commitments are not respected. The France a decade lost any credibility in this matter. The effort is essential, but would be better display a realistic goal and keep. The head of State is not telling the truth to the French when he claims that he avoids the country rigour. The 2011 draft budget provides for tax increases. Compulsory level will increase to a point of GDP in 2011 and revenues expected from the income tax will rise by 10 next year. Spending, I do not dispute the purpose of control, but the manner in which it is implemented, by automatism, rather than intelligently, with a genuine reform of the State. All Nicolas Sarkozy promises tax have been abandoned or reniées, whatever the interest deduction of mortgage, the tax shield or fall of compulsory... The instability is added to the injustice. Must be exactly the opposite from 2012: engage levies reform continue double distributive and economic logic. What is unbearable for taxpayers, households as enterprises, it is not knowing what will be the tax gives the following year.

The Attali report calls for an increase in the VAT. Are you positive

Our average rate of VAT is in the high range of the European Union. If the idea is relevant, our margins are low. In my opinion, the only thing that it would be desirable to change, it is the structure of our rate, between what is the reduced rate, the average rate and the possible creation of an intermediate rate. But any changes must have the Brussels agreement. Social VAT, can change the name, it is discouraging for consumption.

What do you think more broadly of the recommendations of the report

I understand the urgency of the debt reduction Planner, I share some of the solutions as declining levies on labour, ecological taxation, taxation of annuities and the targeting of the expenditures of solidarity. But I dispute the idea of an increase in VAT as measures of reimbursement, including long and sustainable conditions. I rejects the simplismes and the automation, it is the best way to make it impossible to reform.