When the salary of their spouse is superior, the common taxation and the levy at the source disadvantage married or pacified women. In this case, it is necessary to think of the individualized rate.
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While, in most countries of the Organization for Economic Co-operation and Development (OECD), each individual is imposed on his own incomes, it is the tax rule by taxation that prevails in France For married and pacified couples. As the conjugal quotient, they are assigned two units and their incomes are globalized to be imposed together. The same tax level therefore applies to the individual income of each.
If spouses have comparable income, the tax payable by the couple is the same as if they were imposed separately. On the other hand, if there is a significant revenue gap between the two members of the couple, being imposed together usually allows them to pay less taxes than if they were imposed separately.
The economy they realize is all the more important as their income is unequal. It grows with the level of resource of the home, because unlike the family quotient, the tax advantage of which is capped at 1,570 euros per year for each additional half-share related to children, the benefit of the common quotient is not capped.
The reverse of the medal? “This mechanism leads to a spousal superimposition that has the lowest incomes, since it will undergo the marginal rate of the highest paid spouse. Given the inequalities of income, it is the woman in the majority of cases. The taxation per household has a deterrent effect on the female work and encourages unequal couples to remain so, “says Lise Cantain, mistress of conferences at the Faculty of Law and Political Science of Montpellier.
The setting up of the levy at the beginning of 2019, with the individualization of the tax recovery mode, amplifies this phenomenon, since each member of the torque is subjected by default at the same tax rate, that of his tax home. Consequence: Whoever is the least paid is found with a “net to pay” after sampling at the lower source than the one he would have perceived if he had been imposed separately.
What does not really pose a problem for couples who put in common. But what is far from being the reality of today’s couples: if 74% of married couples share all of their resources, this proportion is only 59% in couples whose two spouses are active and 30% for pacsé couples (“ The Pooling income in couples “in INSEE first ).
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