Manipulable scope
Accounting changes must not circumvent the ceiling.
Tax reform · Plan de Rupture
6.01 — Constitutional cap on compulsory levies at 50%
The Plan proposes a constitutional 50% ceiling. The central difficulty is not only the number: the numerator, GDP reference, measurement date and correction mechanism must all be defined.
What the Plan proposes
Plan source: Effet structurel — Constitution. The title and stated effect are preserved from the public edition; this page adds an initial legal and operational architecture for expert review.
The Plan proposes a constitutional 50% ceiling. The central difficulty is not only the number: the numerator, GDP reference, measurement date and correction mechanism must all be defined.
Status: structured civic prototype requiring expert review before filing or implementation.
Published Plan source: 50% ceiling.
strategic update: model a long-run 30% target as a distinct scenario.
Current system
INSEE defines compulsory levies as taxes and actual social contributions received by public administrations and EU institutions, net of amounts deemed uncollectible.
Implementation path
- Set a stable definitionUse an Organic Act to define scope, statistics and revisions.
- Amend the ConstitutionObtain identical votes in both chambers, followed by referendum or Congress.
- Create an alert procedurePublish the certified rate, trajectory and deviation each year.
- Define correctionSpecify responses to a breach without automatic blind spending cuts.
Key risks
Economic cycle
A GDP fall may raise the ratio without a tax increase.
Public services
Revenue, spending and debt need a coordinated mechanism.
EU law
European obligations must be taken into account.
Indicators to publish
| Indicator | Before | After | Purpose |
|---|---|---|---|
| Scope and population | Baseline | Annual value | Prevent perimeter changes |
| Budget effect | Estimate | Cash collected or spent | Separate promise from execution |
| Transition cost | Disclosed | Multi-year tracking | Calculate net effect |
| Appeals and errors | Initial rate | Corrected rate | Protect rights |