On Wednesday, September 23, 2026, Philippe Juvin, the general rapporteur of the budget at the National Assembly (Right Republic party), delivered a report to the finance committee that offered a mixed evaluation of several tax policies implemented over the past two years. His findings are expected to play a key role in the upcoming budget discussions, especially since the draft finance bill for 2027 is scheduled to be presented to the Council of Ministers on Thursday, October 1, and debated in the National Assembly starting October 13. Juvin criticized the low revenue generated by the differential contribution on high incomes (CDHR) and the exceptional contribution on the profits of large companies. The CDHR, introduced nearly two years ago and set to remain in place until the budget deficit falls below 3% of GDP, targets households with annual incomes of 250,000 euros for a single person or 500,000 euros for a couple. Initially expected to raise 2 billion euros, the policy only brought in 520 million euros. Juvin pointed out that many high-income households reduced their earnings in 2025, anticipating higher taxes and thus avoiding the full impact of the measure. The exceptional contribution on large companies raises the corporate tax rate to 36.13% in France, significantly higher than the 25% rate from 2022 to 2024 and the 24% average in the OECD. The report noted that state-owned companies pay 25%, which suggests the 7.52 billion euros in revenue should be examined in context. Juvin expressed concern that the higher tax burden could harm economic activity and reduce the country's competitiveness on the global stage. Juvin also raised concerns about the tax on small packages, a policy intended to limit the influx of Chinese goods by imposing a 2 euro tax on packages valued under 150 euros. Before the European-wide implementation on July 1, 2026, French airports were avoided in favor of road transport from Belgium, leading to a revenue of only 4.7 million euros—far below the 400 million euros that had been expected. Additionally, Juvin emphasized the need to align taxation of certain sectors with international standards to prevent economic decline, particularly noting the impact on the aviation sector after a tax increase on air tickets in March 2025. The sector saw a 2% drop in traffic between 2025 and 2026, prompting Juvin to call for reduced tax burdens to ensure the country remains competitive in Europe. Charles de Courson, a deputy from the Liot party, noted that the ability of businesses and individuals to adapt to tax increases had not been sufficiently considered in the formulation of policies.