At the Assemblée nationale debate on taxing the super-rich, ICRICT Commissioner Gabriel Zucman reminded the audience that tax justice begins with a basic principle: non-regressivity — the richest should never pay less, proportionally, than ordinary citizens.

Referencing the 1789 Declaration of the Rights of Man and of the Citizen, Zucman noted that the principle of equality before tax can be understood in its simplest form: ensuring that the largest fortunes contribute at least as much as other social groups.

In a world where many billionaires effectively pay lower tax rates than workers, Zucman argued, upholding this foundational democratic ideal is not radical — it is essential.