Taxation of wealthy families under the Hollande five-year term: towards a tax credit per child? Taxation of wealthy families: towards a lump-sum tax credit per child.

Summary This article describes two reforms, the modulation of family allowances according to income and the further lowering of the ceiling on the family quotient. These reforms announce the end of the principle of equal sacrifice, which underlay the family quotient mechanism, and its quasi-replacement by a flat rate principle. We are studying the financial impact on the households concerned and suggest that the choices made should be implemented by simplifying the current complex system with a flat-rate tax credit.