However, the proposal is a second-best approach since it will increase administrative costs by requiring multiple tax liability calculations (i.e. the traditional calculation, IMAN, and a simplified IMAS for employers with low income). Indeed, the first-best approach would be to reconsider the underlying tax expenditures. Moreover, the potential redistributive impact remains limited as the tax is expected to be levied only on the richest 4% of the population. Thus, the overall tax take, as a share of GDP, will remain extremely small (the reform is designed to be revenue-neutral in the short term).