Fiche : A wealth tax : les plus riches doivent-ils payer plus ? (Tle)

Anglais	Français
a wealth tax	un impôt sur la fortune
inequality	les inégalités
the top 1%	les 1 % les plus riches
to redistribute	redistribuer
a tax haven	un paradis fiscal
public services	les services publics

Dans beaucoup de pays, les inégalités (inequality) de patrimoine augmentent : les 1 % les plus riches (the top 1%) possèdent une part croissante des richesses. Certains économistes proposent un impôt sur la fortune (a wealth tax), qui ne porterait pas sur les revenus mais sur le patrimoine des plus riches, pour financer les services publics (public services) et la transition écologique. Ses défenseurs parlent de justice et de cohésion sociale. Ses opposants craignent que les plus riches partent à l'étranger (emigrate) ou cachent leur argent dans des paradis fiscaux (tax havens), et que cela décourage l'investissement. La France a supprimé son impôt sur la fortune en 2018 pour le remplacer par un impôt sur l'immobilier.

Mise en situation : le débat en classe

Teacher : Should the richest people pay a wealth tax?

Les plus riches devraient-ils payer un impôt sur la fortune ?

Sofia : Yes. Inequality is growing, and the money could fund schools and hospitals.

Oui. Les inégalités augmentent, et cet argent pourrait financer les écoles et les hôpitaux.

Theo : But if taxes were too high, rich people would simply move abroad.

Mais si les impôts étaient trop élevés, les riches partiraient simplement à l'étranger.

Sofia : Then countries should cooperate and close tax havens.

Alors les pays devraient coopérer et fermer les paradis fiscaux.

Theo : That's easier said than done!

C'est plus facile à dire qu'à faire !

Teacher : Both of you raise key points: fairness on one side, efficiency on the other.

Vous soulevez tous les deux des points essentiels : la justice d'un côté, l'efficacité de l'autre.

À retenir

a wealth tax, inequality, the top 1%, to redistribute, a tax haven, public services.
If taxes were too high, the rich would move abroad. That's easier said than done!

Exercice 1 : L'impôt sur la fortune : exercice 1 (QCM)

« un impôt sur la fortune »
1. a wealthy taxi
2. a wealth tax
3. a health tax
« les inégalités »
1. inequity of
2. inequality
3. unequality
« un paradis fiscal »
1. a tax haven
2. a taxi haven
3. a tax heaven
« redistribuer »
1. to redistrict
2. to redistribute
3. to retribute
« les services publics »
1. public services
2. public servants
3. public servings
« les 1 % les plus riches »
1. the high 1 percent of
2. the up 1%
3. the top 1%
If taxes ___ too high, the rich would leave.
1. are being
2. were
3. would be
« C'est plus facile à dire qu'à faire. »
1. That's easier to say than to make.
2. That's more easy said than done.
3. That's easier said than done.
La France a supprimé l'ISF en...
1. 2018
2. 1998
3. 2008
« la justice (équité) »
1. fairy
2. fairground
3. fairness

Exercice 2 : L'impôt sur la fortune : exercice 2 (à compléter)

Should the richest pay a wealth .......................... ?
.......................... is growing.
The money could fund schools and .......................... .
If taxes were too high, rich people would move .......................... .
Countries should close tax .......................... .
That's easier said than .......................... !
A wealth tax would .......................... wealth.
The top 1% .......................... a growing share of wealth.
Fairness on one side, efficiency on the .......................... .
Countries should .......................... .

Exercice 3 : L'impôt sur la fortune : mise en situation

Tu poses la question du débat.
1. Should the richest pay a wealth tax?
2. Should the richest pays a wealth tax?
3. The richest should pay a wealth tax?
Tu avances un argument pour.
1. The money could fund schools and hospitals.
2. The money could funds schools and hospitals.
3. The money can to fund schools.
Tu fais une hypothèse contre.
1. If taxes were too high, the rich would move abroad.
2. If taxes would be too high, the rich move abroad.
3. If taxes are too high, the rich would moved abroad.
Tu proposes une solution.
1. Countries should closing tax heavens.
2. Countries should close tax havens.
3. Countries should to close tax havens.
Tu exprimes un doute.
1. That's more easy said than done!
2. That easier said than done!
3. That's easier said than done!
Tu dis que les inégalités augmentent.
1. Inequality is growing.
2. Inequality are growing.
3. Inequalities is growing.
Tu résumes les deux points de vue.
1. Fairness on one side, efficiency on the other.
2. Fair on one side, efficient on another.
3. Fairness in a side, efficiency in other.
Tu dis que les plus riches possèdent une part croissante.
1. The richests own a growing share.
2. The richest own a growing share of wealth.
3. The richest owns a growing share of wealth.
Tu dis que les pays devraient coopérer.
1. Country should cooperate.
2. Countries should cooperate.
3. Countries should cooperates.
Tu donnes une opinion nuancée.
1. To some extent, a wealth tax is fair.
2. To some extend, a wealth tax is fair.
3. At some extent a wealth tax is fair.

Corrigé

Exercice 1

1. b) a wealth tax · 2. b) inequality · 3. a) a tax haven · 4. b) to redistribute · 5. a) public services · 6. c) the top 1% · 7. b) were · 8. c) That's easier said than done. · 9. a) 2018 · 10. c) fairness

Exercice 2

1. tax · 2. Inequality · 3. hospitals · 4. abroad · 5. havens · 6. done · 7. redistribute · 8. own · 9. other · 10. cooperate

Exercice 3

1. a) Should the richest pay a wealth tax? · 2. a) The money could fund schools and hospitals. · 3. a) If taxes were too high, the rich would move abroad. · 4. b) Countries should close tax havens. · 5. c) That's easier said than done! · 6. a) Inequality is growing. · 7. a) Fairness on one side, efficiency on the other. · 8. b) The richest own a growing share of wealth. · 9. b) Countries should cooperate. · 10. a) To some extent, a wealth tax is fair.