From 1990, farmer's social insurance contributions are depending more and more on their professional revenue, that is incometax return. This reform also let farm contribution rates to be identical with those in other economical sectors. Farm social prélèvements and others categories tend to be identical. As a result, taxes are growing, pressure are redistributed within regions and exploitations. On the whole, gap between the old system and the new one has disappeared in 1992. Nonetheless, significant disparities remain because of different processes in agricultural income-tax return.
