If savings books are used to be discreet, relayed in recent years in a subset of management works, it clearly aims to make noise. In addition to the side "dream team" of the new generation of French economists (although it is likely that Piketty is the main editor), this book comes armed with a site, Democratic extension hoped, but also space to clarify and supplement certain Simply themes outlined in the book. Moreover, if the ambition of a book is measured by its public, will, in the perspective of 2012 to influence tax policy is obvious: it is indeed parliamentarians that the authors intended primarily their work, especially because it allows - via the site- encrypt proposals. The Publisher's plan could not be more simple and effective: a first part assesses the French taxation in terms of social justice; one second presents the new income tax proposed by the authors, while a third, inevitably more disjointed, deals with objections, questions and adjustments related to the new tax. The first part is obviously the most important and most rich in surprises. On it depends the strength of conviction of the subsequent proposals. In this first part, the authors seek to determine whether the taxes in France are "fair" and this in a double sense: they respect the principle for equal income, equal taxation? and otherwise in accordance with a classical objective of social justice, they assure an actual progressivity in the tax payment? To the first question, the authors contrast the complexity of the French system that would instill doubt if not to persuade you is doing "worse" than its neighbor, which is less "clever", all criteria -on which in conviendra- should not be decisive in the calculation of tax (see actual costs and others ...). But it is their answer to the second question is surprising as it is usually implied in the public debate that the richest are heavily taxed in France. Of course Bettencourt has brought to light an ability to circumvent tax we always suspected, but did not measure the magnitude. But the authors of data leave no surprise. A methodological point first: the authors chose to include in the tax not only income taxes but also the CSG, the ISF or ... VAT. The idea in itself is not shocking. All these elements combined, we find that taxes are indeed progressive, but only up to the 95th percentile. To put it another way, when you get to the richest 5%, the share of income taxes paid to the grave. And for the 1% richest, she almost said bluntly points below the first decile, ie the poorest 10% spend a larger share of their income to taxes than the richest 1%! This data is so surprising that it should probably explain the origin of this "distortion of perception" that affects most French. First, it is deluded about the weight of the different taxes. The income tax, heart imagined the progressivity of the tax, only drains very little revenue. Then some taxes supposed to be neutral as single rate are actually regressive. Thus, social contributions, sitting on the only job are proportionally quite low or very low to high based largely on the heritage of income. Similarly, VAT affects more those who consume a large share of their income, ie the lowest incomes. In the context of current debates, it is interesting to note that the only highly effective in terms of tax progressivity, and as such essential to the system, is none other than the much-maligned ISF. In the second part, the authors propose a new income tax that would integrate the current personal income tax and the CSG. Like the latter, it would have a much broader base than the IRPP and thus integrate largely unearned income. It may be noted that according to the authors' calculations, 97% of French would pay less tax with their reforms - fairly low down most often, but do not forget that the objective of the authors is primarily to restore some justice and therefore legitimacy of the tax. The third part discusses various issues and advocates, among other things, a continuation of the ISF. The book is generally convincing, even if it goes a little fast for my taste on issues such as the allocation of taxes paid by businesses to households, yet essential procedure in their approach. As for the site, I admit to some disappointment touted throughout the book, its democratic scope may be limited because there is no space for comments. What seems Dominique Cardon, author of the collection and advocate of "Internet democracy"? Clearly, the debate is open - but not for us. Pity. The fact remains that the rigor of the work and its measurement should prevent anyone from circumventing the heart about: our taxes are terribly unfair. And accuse the perpetrators of not worrying economic efficiency would be a very low attack: all their reflection is conducted consistent level of income and, above all, the text is interspersed with reflections on incentives or disincentives produced by these "transfers "tax. In the end, their greatest achievement may be to convince the tax, before being a technical issue, is a matter of social justice.