The thirty-year boom period in France after World War II was a time to recast the relationship between the citizens and the tax authorities. From the 1960’s, the majority of French people have been subject to income tax, whereas until that time, only a minority were taxed. Furthermore, French households have had to face a steady increase in local taxes. The middle-class has thus been considered as beneficiaries and contributors to the development of the Welfare State. At the same time, the administration has established tighter measures over tax evasion, while increasing tax exemptions and waivers. Within this context, the self-employed middle-class (shop-owners and craftsmen) have been the only ones to join forces and fight this new tax system whereas salaried employees have remained surprisingly silent.