He could quote Molière in Scapin's tricks. "But what the hell was he going to do in this galley? For Emmanuel Macron, whatever the decision taken for the tax deduction at source, the note will be salty on the political level. And handicaps a little more his return.
A waltz-hesitation on the levy at the source that gives the tournis. In a few days, there were too many contradictory messages issued by the Prime Minister, then by the President of the Republic and finally by the Minister in charge of Action and Public Accounts. The three men meet at the end of the morning to discuss the subject.
Like the worm in the fruit, doubt has intruded. We do not know if the question is technical, political or economic. Disastrous at four months of a reform that concerns a highly flammable subject: that of taxation.
In deciding this question in 2015, François Hollande had not been daring. He had simply taken an idea first emitted by Valéry Giscard d'Estaing then taken over by Michel Rocard, Dominique de Villepin and finally Jean-Marc Ayrault. All had stumbled over the tax administration's reserves, technical obstacles or more political fears. Thus illustrating this very French singularity of postponing any reform related to taxation.
All argues, however, for the introduction of the withholding tax. It has been a part of daily life in most industrialized countries, in Germany, the United Kingdom and the United States since 1943.
Hard to back down
Its entry into service will simplify the lives of taxpayers by avoiding cash crashes and adapting to their situation in real time. It's also a good deal for the state in terms of cash flow.
Until this last straight line, the folder seemed well managed. He had taken into account the most severe criticisms. Allowing those who did not wish to disclose the full income of their tax home to the employer to opt for a neutral rate. Or, for very small companies, to delegate this recovery to Urssaf. And finally postpone for a few months the issue of home-based employers.
Technically, despite the annoying failure in 2011 of Louvois software for army payroll management, the case seemed under control. At least that is what Gerald Darmanin strongly maintains.
Hard to back down too. The levy has already cost the state: 300 million euros for three years. Not to mention the communication campaign launched by the government towards taxpayers: 10 million euros.
Remains the political question that illustrates the ambiguities of "and at the same time" so attractive in the election campaign. Like Nicolas Sarkozy, Emmanuel Macron wants to be both the President of the purchasing power and that of the transformation of the State. But the measures adopted, complex in their implementation, spread over time struggle to convince taxpayers in a context marked by rising prices for fuels or cigarettes.
The impression that the state takes back with one hand what it gives of the other settled. In January, the collection at source should put the French face the reality of their purchasing power by starting the year with at least on their payroll. And that, a few weeks before the European elections. Hard to back down.