Is the income tax entry threshold properly understood by the taxpayers to whom it applies?

Tax complexity is a barrier to understanding and accepting taxes. The income tax threshold illustrates this complexity, since it results, among other things, from the application of the scale, the discount and the minimum assessment. In addition, if the tax documentation mentions two thresholds, only the assessment threshold actually marks the entry into income tax. The tax threshold has no economic impact. An analysis conducted on the beneficiaries of the maintenance obligation reveals adjustments in the taxable income declared in each of these two thresholds. For instance, these taxpayers do not fully understand the income tax scale, but react strongly to the incentives they receive, including at the level of the threshold without economic impact. The effective threshold for income tax entry is better understood over time and is more understood among those filing taxes over the Internet than among taxpayers filling out paper forms.