The Assembly is having fun, and our parliamentarians are practicing “at the same time”. While LFI deputy Aymeric Caron proposes to introduce a tax credit for the purchase of pet food, his colleague Éric Coquerelchairman of the Finance Committee of the Palais Bourbon, intends to hormonally boost tax revenues in the 2025 budget, adding tens of billions to the government’s plan. Far from being contradictory, the two approaches are complementary: on the one hand, France’s tax and social security deductions are the highest in the world, and on the other, the government is multiplying exemptions to the common rule to make the pill less bitter for Peter, Paul or Jacques.

Tax niches” have never been so flourishing. Bercy lists 474 of them in a document annexed to the draft finance law 2025 (PLF) soberly entitled “Tome II of Ways and Means, Tax Expenditure”. These exceptions to the “norm”…