La lutte contre l’évasion fiscale: le point de vue de l’économiste L'évitement, enjeu de l'économie publique de l'impôt

Aurélien Beleau () and Jean-Marie Monnier ()
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Aurélien Beleau: CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique
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 goal of the paper is to show that tax avoidance is of crucial importance for public economics because it reveals its failures but indicates new ways of development. A critical review of positive public economics and of optimal taxation theory is proposed according to the question of avoidance. We show that the purely microeconomic foundations of optimal taxation do not allow the integration of the coercive dimension of taxation, the study of all the costs due to taxation and a correct representation of behaviors in the case of tax evasion. Since the years 1990 a renewal of the hypothesis of public economics permits new generation of researches to emerge and leads to a set of recommendations in the field of anti-fraud tax policy. But public economics fails to go beyond the methodological split of the years 1970 between micro and macroeconomics of taxation. So it fails to take into account the macroeconomic dimensions of tax avoidance in the determination of desirable tax structure.

Keywords: tax avoidance; public economics; tax coercion; anti-fraud tax policy; économie publique; évitement fiscal; contrainte fiscale; politique de lutte contre la fraude fiscale (search for similar items in EconPapers)
Date: 2014-08-01
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Published in Revue française de finances publiques, 2014, 127, pp.45-60

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