04 octobre 2007

Déduire fiscalement les frais de garde des enfants, vraiment?

Il y a des consensus en période électorale inimaginables en d'autres temps. Comme autour de la famille, avec cette proposition qui semble réunir tout le monde... à tel point que l'on se demande pourquoi elle n'a pas été réalisée plus tôt: pour aider les familles, il faut leur permettre de déduire fiscalement les frais de garde des enfants. Ce qui revient donc à diminuer le revenu imposable d'un montant, éventuellement plafonné, correspondant aux frais encourus par les parents pour la garde de leurs enfants.
Dans leur enthousiasme, les personnes qui défendent cette proposition semblent oublier qu'elle ne va pas diminuer le coût de la garde, qui peut rester élevé, mais celui des impôts... N'empêche que, si l'on additionne ces deux éléments, les effets ne correspondent peut-être pas à ceux espérés, en tout cas par la gauche.
Un enfant placé en garderie "coûte" facilement à la structure plus de 120 francs par jour, facturés aux parents en tenant compte de leurs revenus. Les tarifs des crèches et garderies sont en effet la plupart du temps progressifs. Comme l'impôt. Dès lors, en déduisant les frais de garde - plus élevés pour les hauts revenus que pour les petits - on diminue évidemment plus fortement les impôts des contribuables aisés que des contribuables pauvres. Ce qui revient à casser à la fois la progressivité de l'impôt et celle (par ailleurs discutable) des tarifs des crèches et garderies.

Prenons deux familles plaçant un enfant 4 jours par semaine dans une garderie pendant 45 semaines par année. Ce qui fait 180 jours de placement annuels. La première famille, à bas revenu, paie la journée 20 francs et est taxée pour les impôts cantonaux et communaux à hauteur de 5%. La deuxième, aisée, paie la journée 100 francs et est taxée à hauteur de 20%.

La famille à bas revenu, en l'absence de déduction, va donc payer 180 x 20 francs, soit 3600 francs de frais de garde. Avec déduction, elle économise 5% de ce montant, soit 180 francs. Au bout du compte, la journée de garderie, impôts compris, passe de 20 à 19 francs.

La famille aisée, en l'absence de déduction, va payer 180 x 100 francs, soit 18'000 francs, soit 5 fois plus que la famille à bas revenu. Avec déduction, elle économisera 20% de cette somme, soit 3600 francs. La journée de garderie, impôts compris, passe ainsi de 100 à 80 francs.

Où l'on constate que la progressivité du tarif de la garderie, initialement de 1 à 5, passe de 1 à 4,2. Et que là où le plus pauvre économise 1 francs, le plus riche en économie 20... Pour la même prestation et par la conjonction de deux systèmes progressifs.

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Another issue that you must stay on top of is price fluctuations from the bookmaker. The prices for placing bets do not just change with different bookies but even with the same. You cannot take it for granted that the prices that are quoted in print like the Racing Post will be valid at the time of the event. With sports betting things can change very rapidly so be sure that the price will be honored before placing your bet otherwise this can seriously affect the outcome of your arbitrage sports betting.

Still, there are tons of bettors looking through rose colored glasses for the holy grail of betting systems that will let them make money without risking any. Well, there is a way to do that and it is called work! Gambling is called gambling for a reason, it’s risky. Let’s take a look at some sports betting systems.
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The important thing to note here is that neither of the above approaches is "systemised", although those in the first group believe that they are limiting losses while increasing their winning chances. But what the majority in that first group generally do not take proper account of is how the Bookies have fixed the odds to ensure that they, the Bookies, will come out on top in the long run. What this means is that if you only bet on "favourites" you will eventually lose all your money, although it is true that you will enjoy a much longer period of betting before you kiss your last buck goodbye!

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In a sport that is not only highly competitive but relies on high-stakes gambling to sustain itself, some people feel it is unlikely that a practice shown to be a disadvantage would continue. However, such cruelties exist and many countries are taking strong steps to stop it. Like in India for example, it is banned, that is until the jockey has proven himself.


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