La politique 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

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Abstract: The article begins with an overview of the definition of tax policy. It shows the kind of tax instruments used for different types of measures. A second time of the article is devoted to an historical presentation of the transformation of tax policies during the last 30 years. Finally, the article proposes an inquiry in the tendencies of tax policy according to the current economic transformations.

Date: 2008-06
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Published in Encyclopaedia Universalis, Encyclopaedia Universalis, pp.[en ligne], 2008

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00638018

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