Taxes on production are higher in France than almost anywhere else in Europe: Taxes on production in France form a very heterogeneous set of compulsory levies that are mostly paid by companies but not only since property tax, which is paid by homeowners, is also labeled under this name in national accounting. Taxes on production refer to more than a dozen levies with low unit revenue yield. Actually, 13 different types of taxes make up around 80% of total tax revenue. The most important taxes are the contribution sociale de solidarité des sociétés (C3S, corporate social solidarity contribution) on turnover, the cotisation foncière des entreprises (CFE, business property contribution) and the cotisation sur la valeur ajoutée des entreprises (CVAE, contribution on business value added) on business value added. The C3S is particularly criticized by companies because the tax is applied at each stage of production, thus limiting incentives to localize the whole value chain in France and affecting productivity negatively. Based on Eurostat data, taxes on production are higher in France than almost anywhere else in Europe, with the exception of Sweden where, contrary to most other European countries, social protection is mostly financed by taxes and not by social contributions. In France, taxes on production are equal to 4.9% of GDP versus 2.2% in the Eurozone and only 0.7% in Germany.