differential taxation: a discursive technique in search of tax justice

L'impôt différentiel, une technique discursive en quête de justice fiscale

Jean-Raphael Pellas ()
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Jean-Raphael Pellas: IEDP - Institut d'Etudes de Droit Public - Université Paris-Saclay

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Abstract: To address the regressive nature of wealth taxation on high incomes, documented in recent years by the Council of Economic Analysis and the Institute for Public Policy, a reform of capital taxation was initiated. Due to political constraints, this reform remained partial, failing to mandate the implementation of a minimum tax rate that would neutralize preferential regimes and, more generally, tax loopholes related to household wealth

Keywords: Differential tax- regressiveness of the tax system-high incomes and wealth- inheritance tax-wealth tax-tax justice; Impôt différentiel-Régressivité du système fiscal-Hauts revenus et patrimoines- Impôt sur les successions-impôt sur la fortune personnelle-justice fiscale (search for similar items in EconPapers)
Date: 2026-08-31
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Published in G&FP - Gestion & finances publiques : la revue, 2026, 2026 (n° 4), pp.14-22

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05725309

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