Vers une approche économique de la sécurité fiscale

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 lack of tax legal certainty causes costs and affects economic activities. The paper deals with the way by which economic analysis takes into account this dimension of tax law and tax processes. We look first at optimal taxation theory, but we show that according to this approach tax can be seen as an additional cost without any coercive aspects. For more recent researches, taxation causes efficiency costs. But we argue that efficiency costs due to the taxation processes and transaction costs due to the lack of legal certainty in taxation must be differentiated. It is the reason why we argue that an economic analysis of tax law is necessary.

Keywords: Coûts d'efficience; économie du droit; sécurité fiscale (search for similar items in EconPapers)
Date: 2016-02-01
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Published in Revue française de finances publiques, 2016, 133, pp.187-197

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Persistent link: https://EconPapers.repec.org/RePEc:hal:cesptp:hal-01299606

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