In a speech at the closing ceremony of the Paris 2024 Olympic Games, former Prime Minister Gabriel Attal suggested the idea of a “participatory tax” as a way to reconcile French citizens with paying taxes. This would allow taxpayers to have a say in how a portion of their tax money is used by the government. Attal, who is now leading the Macronist MPs, proposed this idea in a discussion paper sent to parliamentary group leaders as a basis for legislative compromises to overcome the lack of a majority in the new National Assembly.
The concept of a voluntary tax has been around for a long time, with some seeing it as a liberal idea of taxation. The idea is that individuals could choose to contribute to public services, maintenance of order, and other government functions voluntarily, based on their own interest in these services. This idea was also proposed in the past, but until now, it had been rejected by Attal’s own party and others in the political spectrum. The first “patriotic contribution” from Revolutionaries in 1789, meant to be voluntary, was not very successful in terms of revenue collection.
German philosopher Peter Sloterdijk, in his book “Repenser l’impôt, Pour une éthique du don démocratique” (2012), also explored the idea of voluntary taxes to bring meaning back to taxation. He suggested that citizens should have the ability to choose where a portion of their tax money goes, rather than the amount they pay. This aligns with Gabriel Attal’s proposal of allowing taxpayers to earmark a portion of their income tax or additional contributions to a specific budget item of their choice.
Technically, the concept of a voluntary tax is not impossible, as it already exists in Italy with the “8 per mille” system. Since 1986, Italian taxpayers can indicate on their tax return how they want 0.8% of their tax money to be spent: either on social or humanitarian activities by the government, or to support a religion that has an agreement with the State. This system has become the primary source of funding for religious institutions and humanitarian activities in Italy.
The idea of a participatory tax, where individuals have a say in how their taxes are spent, could potentially help rebuild trust between citizens and the government. By allowing taxpayers to choose where a portion of their tax money goes, it could create a sense of ownership and accountability in the tax system. While this proposal may face resistance and challenges in implementation, it presents an interesting alternative to traditional taxation systems and could spark new discussions on the relationship between citizens and the State.
