Thresholds and marginal tax rates of the IGR tax (1942 - 1944)
| Effective Date | Barème 1942-44 Edit | Legislative references | Publication in the Official Journal | Notes | |||||||||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Slice 0 | Slice 1 | Slice 2 | Slice 3 | Slice 4 | Slice 5 | Slice 6 | Slice 7 | Slice 8 | Slice 9 | Slice 10 | Slice 11 | Slice 12 | Slice 13 | Slice 14 | Slice 15 | Slice 16 | Slice 17 | Slice 18 | Slice 19 | Slice 20 | Slice 21 | Slice 22 | Slice 23 | ||||||||||||||||||||||||||||
| Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | Threshold | Rate | ||||
| 1/1/45 | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 1/1/42 | 0 AFRF | 0 % | 10,000 AFRF | 1.4 % | 20,000 AFRF | 2.8 % | 30,000 AFRF | 4.2 % | 40,000 AFRF | 5.6 % | 50,000 AFRF | 7 % | 60,000 AFRF | 9.8 % | 70,000 AFRF | 12.6 % | 80,000 AFRF | 16.8 % | 90,000 AFRF | 21 % | 100,000 AFRF | 24.5 % | 120,000 AFRF | 28 % | 140,000 AFRF | 31.5 % | 160,000 AFRF | 35 % | 180,000 AFRF | 38.5 % | 200,000 AFRF | 42 % | 225,000 AFRF | 45.5 % | 250,000 AFRF | 49 % | 275,000 AFRF | 52.5 % | 300,000 AFRF | 56 % | 325,000 AFRF | 59.5 % | 350,000 AFRF | 63 % | 375,000 AFRF | 66.5 % | 400,000 AFRF | 70 % | T. Piketty, Les hauts revenus en France au XXe siècle. Inégalités et redistribution 1901-1998, Grasset (2001) : voir notamment tableaux 4-1 à à 4-4 | ||
Notes :
Les revenus des années 1942-1944 étaient soumis à des barèmes exprimés en taux marginal. Voir note de la feuille "Barème IGR 1917-1918".