ABSTRACT
This chapter explores a paradox raised by recent research on the relationship between tax and taxpayers of various social classes, which asserts that the more tax an individual or household pays, the more they consent to taxation. Tax deduction is one factor that contributes towards smoothing the relationship between top income groups and taxes. One could take the analysis a step further and consider the diversity of elites and their views on tax deductions. This study focuses on the diverse frameworks through which philanthropic donors perceive taxation on wealth in France. Drawing on a qualitative study that blends ethnographic observation and semi-structured interviews, I show that there are several perceptions of tax deduction among those who benefit from it the most – households at the top of the wealth distribution who have to pay a wealth tax.
