Competitiveness · scenario
Abolishing production taxes: how far should France go?
Accelerate removal of levies charged before profit while avoiding double counts and opaque revenue transfers.
Why production taxes matter
They may be due before profit exists. The scenario therefore studies faster removal of major production levies, with transparent treatment of local-government revenue.
CVAE is already scheduled to disappear
The 2026 Finance Act maintains progressive CVAE abolition through 2030. A reform plan must state what it accelerates compared with existing law.
Full inventory first
CVAE, CFE, payroll-related taxes and sector levies must be separated before calculating any saving or competitiveness effect.