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The Pay-As-You-Earn Scheme: The Battle of Bercy

The pay-as-you-earn scheme, which was first implemented between 1940 and 1948, is making a comeback in France. The three years of preparatory work necessary for the launching of such a colossal project— involving thirty-eight million fiscal households—have been the theatre of intense negotiations and political struggles between the fiscal bureaucracy, the government and businesses that are now forced to collect taxes against their will. These struggles were so intense that the President of the Republic nearly decided to cancel the reform a couple of months before its implementation. This is an unprecedented episode that has revealed the ambiguous relationships between the higher civil service and the elected government.

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Référence électonique : Raphaël LEGENDRE, "The Pay-As-You-Earn Scheme: The Battle of Bercy", Pouvoirs, revue française d’études constitutionnelles et politiques, n°168, 168 - Bercy, p.51-58 . Consulté le 2020-10-26 20:08:21 . URL : https://revue-pouvoirs.fr/The-Pay-As-You-Earn-Scheme-The.html