Qu’est-ce que l’ISF ?

Par le 19 décembre 2018

L’impôt de solidarité sur la fortune (ISF) désigne un impôt payé par les plus grandes fortunes de France.
Ainsi, les personnes devant s’acquitter de cet impôt sont ceux disposant d’un patrimoine de plus de 1,3 million d’euros. Est considéré comme patrimoine tout ce que l’on possède, c’est-à-dire les biens immobiliers, les actions en entreprise, mais aussi les bijoux, tableaux, véhicules, etc…

Les taux de l’ISF varient de 0,5 à 1,5 % et la première tranche s’applique à partir de 800 000 euros et ce, jusqu’à 1,3 million d’euros.
De cette manière, en 2013, près de 312 046 foyers français ont payé l’ISF, représentant pour l’État une recette moyenne de 14 000 euros par foyer.

Désormais, cet impôt a été remplacé par l’impôt sur la fortune immobilière (IFI), conformément à ce qu’Emmanuel Macron avait annoncé dans son programme.

Son histoire

L’histoire de l’ISF débute en 1914. En effet, à cette période, Joseph Cailloux, alors ministre des Finances, déposa un projet de loi afin que soit instituée une taxe sur la fortune qui devra être payée chaque année. Cependant, ce texte n’a pas convaincu et ne sera jamais adopté.

En 1945, l’impôt de solidarité nationale a été créé. Temporaire, cet impôt consistait en un prélévement sur le patrimoine possédé en juin 1945, mais aussi sur les enrichissements faits entre le 1er janvier 1940 et le 4 juin 1945.
Il était considéré comme un moyen de justice fiscale suite au développement du marché noir pendant la Guerre, et l’enrichissement de certaines personnes grâce aux biens juifs.

Un peu plus tard, en 1976, le groupe parlementaire de gauche émit une proposition de loi ressemblant à la taxe citée de 1914 sauf que cette fois-ci, il ne s’agissait non pas d’une taxe, mais d’un impôt progressif (c’est-à-dire que le taux évolue en fonction de la fortune imposée).

En 1982, l’impôt sur les grandes fortunes (IGF) est mis en place par le gouvernement Mauroy sous la présidence socialiste de François Mitterrand. Étaient ainsi concernées, les personnes possédant un patrimoine supérieur à 3 millions de francs (450 000 euros). L’IGF rapportera en 1983, 5,3 milliards de francs à l’État.

Néanmoins, l’IGF a rapidement été supprimé pendant la première cohabitation de la présidence Mitterrand, lors de l’arrivée de Jacques Chirac à Matignon en 1987.

Lorsqu’il devient Premier ministre après la réélection de Mitterrand, Michel Rocard décida à nouveau d’instituer l’IGF dans la loi de finances de 1988, en le rebaptisant ISF. Son but était alors de financer le RMI, devenu plus tard le RSA, afin d’aider les plus démunis.
Le nouveau seuil était alors fixé à 4 millions de francs et on y retrouvait même un début de bouclier fiscal : tous les impôts directs (sur le revenu, sur la fortune, etc..) ne pouvait pas dépasser 70 % des revenus du contribuable.

Michel Rocard

Sous la présidence de Nicolas Sarkozy, ce bouclier fiscal a été renforcé. En effet, les impôts ne pouvaient pas atteindre plus de la moitié des revenus des contribuables. Suite à de nombreuses polémiques autour de ce bouclier, celui-ci fut supprimé en 2011 par le gouvernement Fillon.

En 2008, l’ISF rapportait près de 4,2 milliards d’euros, soit 1,5% recettes de l’État.

François Hollande, qui déclarait : « Mon véritable adversaire […] c’est le monde de la finance », a quant à lui, voulu instaurer une taxe à près de 75% durant 2 ans . Cependant, ce projet a été censuré par le Conseil Constitutionnel qui considérait qu’il y avait ici « méconnaissance de l’égalité devant les charges publiques ».

Bruno Le Maire, ministre des Finances, déclarera suite à la réforme de l’ISF que : « Avec le vote de la réforme de l’ISF, un totem idéologique vieux de 35 ans, qui était devenu inefficace et complexe, va tomber ».

Un impôt qui fait l’objet de controverses politiques

L’ISF est l’objet de nombreuses controverses politiques. En effet des arguments en faveur ou en défaveur de cet impôts sont régulièrement avancés.

Pour

  • L’impôt aurait pour effet de réduire les inégalités puisque son but même est de transférer l’argent des plus riches vers les plus pauvres.
  • De plus, il inciterait les plus riches à investir dans les PME notamment ou à faire des dons puisque des réductions sont offertes aux contribuables qui rempliraient l’un de ces critères.
  • Selon François Hollande, le fait de payer l’ISF est considéré comme du patriotisme, les plus riches doivent aider les plus pauvres. Ainsi, cet argument est la réponse direct au fait que certaines personnes pensent que cet impôt est de la solidarité forcée.
  • De plus, les auteurs en faveur de cet impôt considèrent, quant à eux, que les recettes qu’il provoque sont une grosse source fiscale qui permet de financer énormément de choses.

Contre

  • L’impôt sur la fortune n’est pas présent dans les autres pays, notamment les pays européens.
  • De plus, il est peu redevable pour la France, n’apportant que 5 milliards d’euros, en plus du fait que 1/3 des millionnaires s’expatrie. En effet, le think tank Institut Montaigne estime que près de 130 milliards d’euros ont été transférés dans des pays étrangers avec une fiscalisation plus souple entre 1997 et 2006. De plus, l’ISF semblerait entrainer des pertes fiscales importantes (près de 15,9 milliards d’euros), pertes qui auraient pour conséquence d’augmenter les autres impôts. Ainsi, ces évasions fiscales pour la France représenteraient environ 0,2 % de PIB.
  • Il toucherait davantage les millionnaires que les milliardaires.
  • En lien avec la fraude fiscale, des époux ont divorcé juste pour échapper à cet impôt, puisqu’à deux ils payaient l’ISF alors que seuls, non.
  • De plus, il est insuffisant pour alimenter toutes les caisses du RSA.
  • Cet impôt serait une atteinte à la vie privée puisque les contribuables seraient obligés de déclarer l’ensemble des biens qu’ils possèdent. Jean Annarella, avocat, déclara à ce sujet : « L’impôt de solidarité de la fortune n’est pas un impôt, c’est un outil de contrôle ! ».
  • Enfin, pour certaines personnes, l’ISF relève d’une solidarité contrainte puisque l’on forcerait les riches à aider les plus pauvres.

La position des partis politiques

Les Républicains sont plutôt opposés à cet impôt ou souhaitent le réformer. À l’image de Nicolas Sarkozy qui l’a réformé ou de Jacques Chirac qui l’a tout simplement supprimé.

Le Parti socialiste déclare être en faveur de son maintien, même si la plupart souhaite le réformer ou améliorer ses méthodes de calcul.
Michel Rocard, son créateur, l’a même critiqué en affirmant que « l’ISF a été créé trop lourd avec une assiette restreinte. L’ISF n’a pas été bien créé ».

Le Parti communiste souhaite quant à lui doubler ou même tripler la deuxième tranche de cet impôt.

Enfin, le Rassemblement National voit en cet impôt, un impôt confiscatoire qui provoquerait la fuite des cerveaux.

Aujourd’hui : l’ISF, remplacé par l’IFI

Dans le projet de loi de finances pour 2018, le Gouvernement a supprimé l’ISF pour introduire l’IFI, l’impôt sur la fortune immobilière.
Désormais, les placement bancaires, liquidités, ou mobiliers ne sont plus imposables. Ainsi, seuls les placements immobiliers sont concernés.
L’objectif de cet impôt est de relancer la machine économique et l’investissement des plus fortunés.

Le rétablissement de l’ISF étant régulièrement invoqué par les « Gilets jaunes » depuis plusieurs semaines déjà, le Président de la République a totalement exclu son retour.

Cependant, le Gouvernement se réserve le droit de réformer l’IFI si jamais il n’apporte pas les effets escomptés. Benjamin Griveaux, le Porte-parole du Gouvernement a notamment affirmé : « Si l’évaluation n’est pas la bonne, le sujet pourra être rouvert. Si une mesure qu’on a prise, qui coûte de l’argent public […] ne fonctionne pas, si quelque chose ne marche pas, on n’est pas idiots, on va le changer ». De plus, il a ajouté : « Nous on veut que l’argent revienne dans l’économie réelle, ce n’est pas un cadeau aux riches ».

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  30. Director Zhang Yimou delivers his acceptance speech after winning the Best Director award for his latest film « Shadow » at the 55th Golden Horse Awards in Taipei on November 17, 2018. /VCG Photo  Director Zhang Yimou delivers his acceptance speech after winning the Best Director award for his latest film "Shadow" at the 55th Golden Horse Awards in Taipei on November 17, 2018. /VCG Photo

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