January 2012
Intermediate to advanced
227 pages
4h 11m
French
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1968 : de Gaulle invente la TVA sociale
À la suite des avantages consentis pour sortir des grèves de mai 1968 (hausse violente du Smic notamment), la compétitivité de la France était très détériorée et le commerce extérieur en grand danger. Le remède classique était la dévaluation. Au lieu de cela, le général de Gaulle choisit une voie qui constituait une TVA sociale avant l’heure. Il décida, par la loi du 1er décembre 1968, de supprimer la taxe sur les salaires. Celle-ci variait de 4,5 à 13,5 % selon la tranche de salaire, et était payée par l’entreprise au même titre que toute charge sociale patronale.
Bien évidemment, elle n’était pas compensée aux frontières et pesait par conséquent sur les entreprises installées sur le territoire national. ...
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