The Estimated Cost of Tax Expenditures in France, from 2017 to 2023

By Fran├žois Ecalle | 10 October 2023

This post was first published by FIPECO (Finances Publiques et Economie) in French.

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Tax expenditures (TEs), sometimes referred to as “tax breaks”, are legislative or regulatory provisions that derogate from a “standard” or benchmark tax, and result in a revenue loss. Their official inventory of TEs is debatable because the benchmark from which they deviate is sometimes questionable in itself, but it is the only one available. A FIPECO fact sheet discusses the main characteristics of TEs.

This post looks at changes in their number and estimated cost over the period 2017-2023.