proposition
Porter la tranche supérieure de l'impôt sur le revenu à 45 % pour les revenus supérieurs à 150 000 € par part.François Hollande, « Mes 60 engagements pour la France », 26/01/2012
chiffrage
Le gain engendré par la création d’une tranche supplémentaire au barème de l’impôt sur le revenu, à 45 %, est estimé à 400 millions d’euros par an. Les tranches actuelles du barème s'échelonnent entre 5,5 % et 41 % (à partir de 70 830 € de revenu imposable par part pour la dernière tranche). Les foyers fiscaux touchés par le taux marginal à 45 % seront parmi les 1 % les plus riches. Cette estimation comporte une part d’incertitude, en raison de l'absence de données publiques sur la population des contribuables par déciles et centiles de revenus imposables, en fonction de leur situation familiale (effet du quotient familial en fonction de la distribution des revenus).
Voir le détail du chiffrage
Détail du chiffrage
SOURCES
- Annuaire statistique de la DGFIP pour 2009
- Simulateur du site internet http://www.revolution-fiscale.fr/
- Rapport du Conseil des prélèvements obligatoires « Progressivité et effets redistributifs », mai 2011
- INSEE, Enquête revenus et salaires 2010
- Rapport de Gilles Carrez sur le projet de loi de finances pour 2012
COMMENTAIRE DU CHIFFRAGE
La proposition consiste à créer une tranche supplémentaire du barème de l'impôt sur le revenu, à 45 %. Les tranches actuelles du barème s'échelonnent entre 5,5 % et 41 % (à partir de 70 830 € de revenu imposable par part pour la dernière tranche).
L'évaluation est fondée sur le rapprochement de la répartition des contribuables de la dernière tranche du barème de l'IR (revenus 2008) et les ménages appartenant au dernier centile de revenu brut déclaré (revenus 2009). L'impact du quotient familial est évalué par pondération du gain en impôt résultant de l'application du quotient familial sur l'impôt brut de la catégorie. La taille moyenne d’un foyer fiscal en France est de 1,75 part, mais de 2,2 parts pour les foyers fiscaux imposés à la dernière tranche du barème[1]. L'effet de la tranche à 45 % est évalué par un rapport entre le taux moyen d'imposition de la catégorie et le taux retenu. Les foyers fiscaux touchés par le taux marginal à 45 % seront parmi les 1 % les plus riches (environ 364 000 foyers fiscaux). Cette estimation comporte une part d’incertitude, en raison de l'absence de données publiques sur la population des contribuables par déciles et centiles de revenus imposables, en fonction de leur situation familiale (effet du quotient familial en fonction de la distribution des revenus). Elle est toutefois cohérente avec le chiffrage réalisé par la Ministre du budget sur un amendement déposé à l’Assemblée nationale sur le projet de loi de finances 2012 et qui visait à créer une tranche à 46 % pour les revenus supérieurs à 150 000 euros par part. Le produit de la mesure avait été estimé à 365 M€ pour 60 000 foyers concernés[2]. Il est à noter que le produit de cette nouvelle tranche marginale pourrait être plus important compte tenu de la proposition de François Hollande de supprimer une partie des niches fiscales à l’impôt sur le revenu. Le programme du candidat socialiste prévoit en effet la suppression de 1,3 Md€ d’avantages fiscaux liés à l’impôt sur le revenu, sans qu’il soit précisé lesquels seraient concernés, ainsi que l’imposition des revenus du capital au barème de l’impôt sur le revenu (ce qui implique par exemple la suppression du prélèvement libératoire forfaitaire). L’impact de ces mesures est toutefois chiffré séparément.[1] Rapport de Gilles Carrez sur le projet de loi de finances pour 2012. [2] Cf. compte-rendu de la discussion en séance publique du 19 octobre 2011.
déchiffrage
Pour-
François Hollande
« La contribution de chacun sera rendue plus équitable. […] Je ferai contribuer les plus fortunés des Français à l’effort national en créant une tranche supplémentaire de 45 % pour les revenus supérieurs à 150 000 euros par part. » « Mes 60 engagements pour la France », 26-01-2012
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François Hollande
« C'est du patriotisme que d'accepter de payer un impôt supplémentaire pour redresser le pays. » AFP, 28-02-2012
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Pierre Moscovici
directeur de campagne de François Hollande« On est loin de l'accusation de taxer les classes moyennes. Cette proposition concerne 0.5 % des foyers, mais c'est important de rétablir la progressivité. » www.europe1.fr, 26-01-2012
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Martine Aubry
« Le gouvernement va descendre à 250.000 euros, les députés socialistes ont déjà déposé une proposition à 45 % au dessus de 100.000 euros par part fiscale. Je crois que tant que nous n'aurons pas fait cette grande réforme [fiscale] de progressivité, il faudra une tranche à 50 % à partir de 100.000 euros par part fiscale. » Forum Radio J, 02-02-0001
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Marine Le Pen
« S’agissant de la fiscalité des particuliers, la priorité sera de rendre plus progressif, sans l’alourdir, l’impôt sur le revenu sur les personnes physiques par la création de nouvelles tranches intermédiaires. […] Les classes moyennes paieront moins l’impôt sur le revenu, mais les foyers très aisés le paieront davantage. » « Le projet de Marine Le Pen », 19-11-2011
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Pascal Canfin
chargé des questions économiques au sein de l'équipe de campagne d'Eva Joly« C'est symboliquement important car cela valide en quelque sorte ce que nous disons. Il faut faire en grande partie ce que Roosevelt avait fait après la crise de 1929 et François Hollande est en train de s'inscrire dans ce projet-là. » www.lejdd.fr, 28-02-2012
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Ségolène Royal
« C'est une des traditions, des missions de la gauche de faire de la justice fiscale et de faire reculer les inégalités. [...] Je pense que beaucoup de contribuables très aisés ne comprennent pas pourquoi ils ont eu 15 milliards de cadeaux fiscaux tous les ans depuis cinq ans. Il est temps de mieux répartir les richesses, c'est une des clefs de la relance économique. » i-Télé, 28-02-2012
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Gérard Longuet
ministre de la défense« [Cette mesure concernerait une] infime minorité [et] peut décourager beaucoup. [...] Quand vous avez des sièges sociaux d'entreprises industrielles qui peuvent aller indifféremment en France, à Bruxelles ou à Londres, la fiscalité, ça compte. » AFP, 25-01-2012
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Union pour un Mouvement Populaire
« Dans un monde ouvert où la fiscalité est un élément d’attractivité, on ne peut pas augmenter de 50 milliards les impôts alors que la pression fiscale est déjà 3 points plus forte en France qu’en Allemagne. » www.u-m-p.org, 27-01-2012
-
Valérie Pécresse
ministre du Budget« Le discours de François Hollande selon lequel « les riches paieront » est un cheval de Troie pour taxer davantage les classes moyennes. Car la tranche supplémentaire d'impôt sur le revenu à 45 % rapportera à peine 400 millions d'euros, soit moins de 0,5 % de l'effort à faire pour arriver à l'équilibre budgétaire. Le gros des recettes fiscales doit donc venir d'ailleurs - sans doute de la fusion entre la CSG et l'impôt sur le revenu qui, elle, reste encore très floue, et de la limitation du quotient familial. Ce sera un choc fiscal pour les familles. » Le Figaro, 25-01-2012
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