Tax exile versus legitimate taxation

L'exil fiscal contre l'impôt légitime

Jean-Marie Monnier ()
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Jean-Marie Monnier: CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique

Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) from HAL

Abstract: The anti-tax argument has coalesced in recent years on the issue of tax exile considered as the symptom of tax persecution of the rich. The article aims to show that this approach ignores the nature of the relationship between the State and each individual tax-payer. Tax is not linked to the advantages that each citizen derives from public action nor from the individual appreciation of each to take charge of public financing needs. Secondly it recalls that tax progressivity must make it possible not to tax the subsistence minimum and that in reality, those who are avertaxed are at the bottom of the income range. Finally, there is no tax exile and tax expatriation stems from a desire to free oneself from national rules and take advantage of the competitive game between countries.

Keywords: tax evasion; tax exile; tax justice; tax policy; evasion fiscale; exil fiscal; justice fiscale; politique fiscale (search for similar items in EconPapers)
Date: 2022
New Economics Papers: this item is included in nep-acc and nep-pbe
Note: View the original document on HAL open archive server: https://hal.science/hal-03950251v2
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Published in #1257, 2022, Documenter, représenter et penser les exils, 4, pp.41-45

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Persistent link: https://EconPapers.repec.org/RePEc:hal:cesptp:hal-03950251

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