As France prepares its 2027 budget, the French Economic Observatory (OFCE) has proposed an alternative to the "Zucman tax," a proposed 2% minimum wealth tax on assets exceeding €100 million, which faces strong opposition from the right and business leaders who deem it economically disastrous. OFCE economists Guillaume Allègre and Xavier Timbeau acknowledge the validity of economist Gabriel Zucman's diagnosis that actual tax rates decrease for the ultra-wealthy, rendering it legitimate to "restore progressivity" in income tax and curb avoidance strategies. Their alternative aims to address the issue of the ultra-rich being taxed proportionally less than the very rich, seeking to improve tax fairness without implementing the controversial wealth tax.