In his campaign program for the 2022 presidential election, the president-candidate Emmanuel Macron proposes to extend to couples in common-law unions the possibility of pooling their declaration of income as for married couples. The measure, which he says would be synonymous with lower taxes, raises several questions.
In his program for the presidential election, Emmanuel Macron explains that he wants to allow all couples living together to reduce their taxes as if they were married or in a civil partnership. The candidate, who provides here the possibility for common-law couples to make a joint declarationdefended his proposal at the microphone of France Info Friday, April 15: This statement would take the form of a sworn statement, so that gradually, [il y] have a system which is much more flexible and which makes it possible to accompany our compatriots in the evolutions of life in a much more adapted way.
This measure consists above all of sticking to the times, of adapting to the society where many couples live in concubinage. She must correct some inequityargued for his part the deputy LREM Alexandre Holroyd in this article from Parisian.
But this proposal raises questions. First, how do you know that people are in a relationship, and not, for example, roommates wishing to take advantage of a joint declaration? On this point, the LREM candidate explains, still at the microphone of France Info, which was part of the things that already exist on part of our social policies. So we know how to check it through the intermediary of the tax authorities. But Emmanuel Macron assures trust and does not believe in the proliferation of tax administration abuses.
What about married and PACS couples?
Second question: who are really the winners and losers of this reform? For the current President of the Republic, no losers since the couples will choose the system which favors them, between joint or individual declaration. In 2013, INSEE estimated that 36% of common-law couples would gain from being taxed jointly and 40% would lose, as reported this article from things.
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But this choice given to cohabitants raises the question of equality, as the economist Guillaume Allgre explained to us: no longer declare jointly, because otherwise there is a tax advantage not to marry and married couples and PACSs would be penalized.
The joint declaration could have another harmful effect. As a reminder, joint taxation means that the couple will be taxed on the average of their income, according to a progressive scale [0% jusqu’ 10225euros, 11% de 10226 26070euros, 30% de 26071 74545euros, 41% de 74546 160336euros et 45% au-dessus de 160336euros d’aprs le barme 2022 de l’impt sur le revenu, NDLR]. Faced with this, it is above all the couples in which we see a strong disparity of incomes which are advantaged.
Thus, some unmarried couples might imagine that it is more interesting to have a mono-active couple (where only one of the spouses works). But Guillaume Allgre warns: In a mono-active couple, the person who works will benefit from the joint declaration. But in married couples, there is protection with, in particular, alimony in the event of separation. This is not the case in a common-law couple. In the event of separation, the person who was not working then risks find themselves without resources.
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However, in heterosexual couples, the men earn on average 42% more than their spouse, explains Cline Bessire, professor of sociology at the University of Paris-Dauphine, Boursorama. For her, Emmanuel Macron’s proposal would thus be a potential tax gift for taxable men which promotes the sexual division of labor and unequal couples.