This has a cost both financial and in terms of image

The period is dominated by two major economic debates: relocations and the famous "economic patriotism". The first of these questions is not only a fiscal content: initiated by the difficulties of the textile sector resulting from the end of the Multifibre Agreement, it is a global problem of competitiveness. The second, "economic patriotism", has, however, content very largely tax: it is in France "productive capacities" heard in the sense saint-simonien the Government of the capacity, i.e. of taxpayers who are at the origin of matter taxable (at the ISF, among others...), but also creation, innovation, short of contribution to the community of added value resulting from not so much the production factors traditional gray matter and the entrepreneurial spirit.

But in both cases, the question of the competitiveness of the "France space" (as it spoke of "Standort Deutschland") arose, particularly in its tax component. If the "crisis of competitiveness" suffered by the French economy do not translate, indeed, by a financial crisis in the classic sense of the term (the existence of the euro to both constituting a barrier to a Member State, but at the same time preventing speculation of remedies such as the competitive devaluation), it calls for structural solutions.

Therefore soon the question of the extent of tax competitiveness of the France: If numbers are, they are probably more reliable on purely physical quantities (equipment Internet broadband, the mileage of highways or the average salary and social contributions rate) on a matter such as taxation, in which, more than the actual weightany judgment by the investor.

Thus, tax revenue, the apparent "taxation", which was the result of a scale not integrating the lump sum discount of 20, is a significant handicap, which should disappear in 2007. I note also that this measure, to the enormous impact, simple to achieve, and to cost null for public finance, is only achieved by today ' today, even though it had been, more than five years ago, advocated by the Council of taxes or the economic and social Council in its opinion on the French taxation of 1998.

How to measure this "apparent weight" taxation and its impact on our competitiveness Benchmarking appears as one of the most promising solutions. It is in our interest well understood, to improve and promote tax competitiveness of the France, of y avoir use more frequently and under conditions as recognised internationally. Comparison, the Institute of benchmarking is a useful tool for the private sector.

I would add that the analysis of tax competitiveness must treat (apparent or not) weight of taxation, but also the effectiveness of the tax device. From this point of view, the French collection network drawn stacking strata: Directorate General of tax, Treasury, customs, Urssaf... This has a cost, both financial and in terms of image.

Finally, a dimension only must not be neglected: the specific issue of tax competitiveness of the financial centre Paris. This question, which was much agitated the end of the 1990s, is now less forward: he must certainly see this deletion on the very positive effect of the voluntarist policy conducted by Jean-François Theodore and pushed in a few years the routine of the Parisian operators. However, unresolved issues remain: it's own operations of stock exchange tax (but it has gradually aligned on the practices of other European places), taxation of listed companies and the taxation of market operators. Thus, it would be useful to have a first review of the status of "impatrié" created last year, allowing businesses to recruit officials of high level, but also a real "benchmarking" on this status, compared to the instruments available to the other financial centers European.

Last element of tax competitiveness: the margins of manoeuvre, both political and technical assessment, European tax harmonisation. The objective of harmonization was undermined by the disillusionment of the referendum in May 2005 as well as by the technical difficulties (the harmonization of VAT bases for example). Therefore, a benchmarking of our tax competitiveness cannot be exempt from the estimation of these margins of manoeuvre.