the redistributive concerns characteristic of the French social model have been called into question in recent times both by the rise in liberal ideology and by globalisation, which limits the ability of Member States to draw on the richest. The article presents and discusses the main tax and social reforms implemented in France from 1993 to 2005. Its first part defines fiscal and social redistribution and discusses its foundations and obstacles. The second presents some indicators of the weight of redistribution. The third analysis analyses the reforms that have taken place in the area of direct taxation: income tax, financial income tax, capital taxes. The fourth deals with levies specifically on work: VAT, EPP, social security contributions. CSG. The fifth discusses developments in social benefits. The balance is mixed. Important measures lead to the strengthening of the MSF, such as the creation of the CSG, CMU and EPP or the introduction of progressive employer social contributions. France maintains a high level of levies on high income and wealth earners. Conversely, the burden of income tax has been reduced; many social benefits have seen their relative importance diminish. The concern for redistribution was replaced by the desire to encourage rich people to remain in France; helping the poorest to encourage them to work