Fiscalisation, politique fiscale globale et recentralisation de la sphère financière publique et sociale

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: Funding social protection by taxation (the fiscalization process) has often been advanced to explain the recent changes in the social and public financial sphere. The article shows that the concept of "fiscalization" is complex because it can also be understood as a mode of transformation of social law. Moreover, this explanation underestimates the magnitude of the changes occurred. The paper shows that a process of tax reliefs offset by state transfers has been engaged since the late 1980s leading to the emergence of a global tax policy. This process is part of the recentralization of public financial and social sphere.

Keywords: Taxation; tax policy; social protection; Impots; politique fiscale; protection sociale (search for similar items in EconPapers)
Date: 2006-09-11
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Published in État et régulation sociale Comment penser la cohérence de l'intervention publique?, Sep 2006, Paris, France

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