EconPapers    
Economics at your fingertips  
 

Fiscal systems

Cécile Bazart

Post-Print from HAL

Abstract: Fiscal systems gather all the taxes and contributions levied to fund the State. These taxes and contributions share the characteristics of being compulsory and unrequited payments to the government, in the OECD sense. Historically, fiscal systems have shown their scalable nature as they are embedded in larger economic, social, political, and cultural systems. It is possible to distinguish the positive analysis and the normative analysis of fiscal systems. The positive analysis enlightens fiscal systems characteristics in terms of tax structure, while the normative analysis questions the qualities of a good tax system.

Date: 2018
References: Add references at CitEc
Citations:

Published in Marciano, Alain; Ramello Giovanni Battista. Encyclopedia of Law and Economics, Springer New York, pp.1-6, In press

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02102792

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().

 
Page updated 2025-03-25
Handle: RePEc:hal:journl:hal-02102792