Beyond a strong reduction in spending in the areas on pensions and health so that the removal of tax niches that are not firmly justified, the OECD, in its new contribution to the work of the Attali commission, suggests several tracks for the bearings of carbon tax and given the hesitation of the Commission European, it is feared that the use of this instrument come much later and far too low.
Property taxes: broad debate that the report of the Board of the mandatory levies on the taxation of the heritage of the households in March 2009 contributed to inform. You can read that the weight of taxes on the property of the household is already relatively high in France, closer to levels in the Anglo-Saxon countries that traditionally have a (local) taxes on the property. The margins for manoeuvre are therefore not substantial but especially these revenues will in large part to the territorial communities and therefore can hardly make serious contribution to the reduction of deficits.

Is VAT. At the global level, note that the implied France consumption tax rate has decreased (from 20.9 in 2000 to 19.5 in 2007) while it increased during the same period in the EU-27 (from 20.9 to 22.2).
With regard to rates of VAT and the suggestion of the OECD to reduce the number of goods and services with a reduced rate, can be observed that the France has a certain potential: its effective rate of VAT is of the order of 15 for a normal rate of 19.6, or almost 5 points of difference. By comparison, the difference is only the order of 3-point Germany, which means resembling a level the VAT of the France recipe would be higher than 15 billion euros! Recent work at the United Kingdom showed that by removing most of the exemptions and reduced rates (including the famous zero rate) and establishing in lieu of direct social aid to ensure fairness, this country could improve its partly compensated VAT of 23 billion recipe for the lowest income by direct assistance of 11 billion pounds; either a net improvement of revenues of 12 billion pounds. Creating the sometimes mentioned in France of a second reduced rate of VAT to 10 or 12 which would be certain tax niches VAT (VAT on catering or VAT on work) may partly contribute to this objective.
A second area concerns the VAT so-called "social" sea serpent We must avoid the debate without losing the essential benefit: the targeted removal (or higher) some reduced rates of VAT, raising of the standard rate is possible with appropriate social support for not deteriorate the situation of the poor. But this only makes sense that if one is able to simultaneously determine what social security can in return be lowered to gain some competitiveness effect and thus adjust to the situation in Germany since the recovery of VAT at 19!
To conclude, if the suggestions of the OECD only VAT offers some perspectives to quickly improve the budgetary situation, the need for a tax reform based on the expansion of tax bases, both for the IRPP for SI is in disappears not so!