Tax expenditures, subsidies and fraud, Gabriel Attal
Public aid to businesses: Create a productivity tax credit to spread AI in businesses
Direction of change: creation of a scheme, compared with current law.
The lever. Subsidies, tax credits and exemptions granted to businesses: amount, conditions, commitments in return (jobs, climate, dividends). Direction rule: ↑ more aid.
Words reported by Site de campagne, compte rendu de l'entretien aux Échos: Pour moderniser les entreprises françaises, il propose la création d’un crédit d’impôt productivité qui permettrait de financer l’adoption, la généralisation et la diffusion de l’IA dans les entreprises françaises.1
Translation by the editorsTo modernise French businesses, he proposes the creation of a productivity tax credit that would finance the adoption, generalisation and spread of AI in French businesses.
Words of Gabriel Attal reported by Site de campagne, compte rendu de l'entretien aux Échos, 17 June 2026. Position taken from public statements, not from a written programme.
Encoding
No cost-schedule parameter for this position: see the costing for the reason.
Costing
Announced by the candidate
not announced
The cited source does not cost this measure.
Published costings
none
No external costing of this position recorded to date.
Our calculation
not costed
New tax credit with no rate or base: nothing to cost.
Current law, sources and limits of the cost schedule
Current law. There is no legal definition and no regularly updated official costing. The Senate commission of inquiry (report No. 808, July 2025) estimates aid at « au moins 211 milliards d'euros en 2023 » [“at least 211 billion euros in 2023”] in the broad sense, and at €108bn excluding Bpifrance, reclassified tax expenditures and VAT. The minister at a hearing: €150bn (40 in tax expenditures, 30 in budget spending, 80 in reductions in social contributions). In national accounts terms, non-financial corporations received €73bn in aid in 2024 (Fipeco).
Horizon. Full year; 2023-2025 values.
Limits. The scope is decisive: it makes the amount vary from €73bn to €211bn. The cost schedule uses only one, without overlap: the €30bn of budgetary spending in the minister's breakdown. Reductions in social contributions (€80bn) are costed under the “Reductions in social contributions on low wages” lever, tax expenditures (€40bn) under the “Tax and social security expenditures” lever. Changing the reductions has an effect on employment; static costing does not measure it. Making aid conditional (counterparts) cannot be costed as such. The 10% cut is given by the linear parameter; the abolition of the CIR (research tax credit) is under the « niches-fiscales » lever. Reduction announced as an amount without a list of the aid targeted: a pure amount with no named measure, not costed, cited next to the total (decision 1 of 18 October 2026, common rule), like the cut in production taxes announced as an amount (“Production taxes” lever).
- Sénat, rapport n° 808 (2024-2025), synthèse, Aides publiques aux entreprises, 2025-07-01: « Au sens large, les aides publiques aux entreprises atteignent au moins 211 milliards d'euros en 2023 ... estimation globale ... de 150 milliards d'euros, ventilée ... entre les dépenses fiscales (40 milliards d'euros), les dépenses budgétaires (30 milliards d'euros) et les allègements de cotisations sociales (80 milliards d'euros) ... passe de 211 à 108 milliards d'euros »
- Fipeco, Aides reçues et prélèvements payés par les entreprises, 2025-12-18: « Le montant des aides reçues par celles-ci était de 73 Md€, soit 4,8 % de leur VA »
How to read these amounts. These are static costs and revenues, with no feedback effect, over a full year: nothing on growth, employment or the revenue that economic activity would gain or lose. A higher net cost does not on its own make a worse policy, nor net savings a better one: each programme rests on an economic model (demand-led stimulus, lower compulsory levies, consolidation of the public accounts…) that the cost schedule does not settle. GDP itself measures a volume of activity, not well-being or the usefulness of what is produced. Economic models and feedback effects.
- Site de campagne, compte rendu de l'entretien aux Échos, 17 June 2026. Words of Gabriel Attal reported by this outlet: the text quoted is the article’s, not their exact words. Position taken from public statements, not from a written programme. Read the source (Site de campagne, compte rendu de l'entretien aux Échos).
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