How can compulsory levies be used to promote social justice

Comment les prélèvements obligatoires peuvent-ils être au service de la justice 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

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Abstract: The aim of this brief contribution is to study the extent to wich compulsory levies are likely to contribute to social justice and in particular to the welfare system. The study of the tax structure of some OECD countries highlights the wide diversity of sources of tax revenue in the tax system of these countries. They differ in particular on the relative share of direct taxation of household income and VAT. It is recalled that the French experience of the VAT illustrates the weakly redistributive character of it. The French experience also shows that the income tax cannot be conceived without thinking about social justice in the welfare state. Finally we also show that conflicts over the impact of the adopted devices can emerge from antagonistic justice criteria.

Keywords: Taxation; social justice; French tax system; redistribution of income; Prélèvements obligatoires; justice sociale; Système fiscal français; redistribution (search for similar items in EconPapers)
Date: 2019-04-11
New Economics Papers: this item is included in nep-pbe
Note: View the original document on HAL open archive server: https://hal.science/hal-02276172
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Published in Justiça Fiscal e Justiça Social : Quais Desafios, Programma de Pos-graduaçao da Faculdade de Direito da UFMG, Faculdades Milton Campos, Apr 2019, Belo Horizonte, Brésil

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