Théorie de la taxation optimale et politique de stabilisation: une incompatibilité théorique ?

Aurélien Beleau ()
Additional contact information
Aurélien Beleau: 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: This paper intends to analyze some macroeconomic aspects in the framework of the Optimal Taxation Theory. First of all Optimal Taxation filiation will be considered in studying the three functions of the state described in Musgrave's work. The collective book published in 1994, and entitled Modern Public Finance, provides the pieces of integration of the "macroeconomic" function of the state. These models which aim to justify and to base state intervention in the private sphere on microfoundations will be tested. The results show that welfare maximization is not an adequate tool to evaluate public sector impact. Examination of model assumptions shows that optimal stabilization models are built upon a "minimalist" conception of the state, interference of which represents a "social cost".

Keywords: Welfare function; state; public economics; fiscal policy; optimal taxation; Bien-être; État; économie publique; politique budgétaire; taxation optimale (search for similar items in EconPapers)
Date: 2013-06
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00880922
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Published in 2013

Downloads: (external link)
https://shs.hal.science/halshs-00880922/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:cesptp:halshs-00880922

Access Statistics for this paper

More papers in Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) from HAL
Bibliographic data for series maintained by CCSD ().