Théorie de la taxation optimale et politique de stabilisation. Une incompatibilité théorique ?

Aurélien Beleau
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Aurélien Beleau: Université Paris 1

European Journal of Economic and Social Systems, 2012, vol. 25, issue 1-2, 73-96

Abstract: The purpose of this article is to study some macroeconomics aspects in the framework of the Optimal Taxation Theory. First of all there will be talk of the Optimal Taxation filiations’ with the study of 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 will be put to the test about their ambition to justify the intervention of the State based on microfundations. The results of the study show that welfare maximization is not a satisfied mean to evaluate public sector impact. The exam of the models assumptions show that optimal stabilization models are built around of a “minimalist” conception of the State of which interference represents a “social cost”.

Keywords: macroeconomic stabilization; optimal taxation; tax policy (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ris:ejessy:0020

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