Bernard Friot gives his original analysis of social contribution related to salary (Progressive). It analyzes its development, before and after the war, and shows the ambivalence union before a proposal that was initially made by the employers' organizations. It shows how the Liberals attack for over 30 years, under the guise of fighting against the "cost of labor", by exempting from social security contributions the lower half of salaries (those between 1 and 1.6 SMIC SMIC). Not surprising in these conditions that exist "holes" in the budgets of social security and pensions. If generalized and increased the payroll tax would not only ensure the worker an independent income of the company where he would work (it would actually become a pensioner as the pensioner today, so free), but investment industry could be provided by banks, democratic, managing the assessment and providing free credit, which would rid us of shareholders in passing ... This book is enlightening, and we consider it another way out of this book, including public financing of private fable! To read.