Double counting
Reinvested revenue cannot also reduce the deficit.
Tax reform · Plan de Rupture
6.08 — Redirect savings to public research
This measure turns a tax saving into public investment. The same amount must not be counted both as a budget saving and as deficit reduction.
What the Plan proposes
Plan source: Investissement — loi de programmation. The title and stated effect are preserved from the public edition; this page adds an initial legal and operational architecture for expert review.
This measure turns a tax saving into public investment. The same amount must not be counted both as a budget saving and as deficit reduction.
Status: structured civic prototype requiring expert review before filing or implementation.
Current system
A programming act may set multi-year objectives, but annual Finance Acts must still authorise and execute appropriations.
Implementation path
- Establish net revenueMeasure actual yield from CIR reforms.
- Define beneficiariesUniversities, bodies, equipment, salaries or calls.
- Programme over five yearsSet a trajectory, indicators and review clause.
- Publish executionSeparate voted, spent and outcome figures.
Key risks
Fragmentation
Scattered grants may lack strategic effect.
Precarity
Temporary funding does not replace stable teams.
Evaluation
Scientific outcomes require time and multiple measures.
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 |