The Legal Notion of Impôt: Elusive Definitions and the Need for Historicization

La notion juridique d’impôt: entre flottements définitoires et historicité

Franck Waserman ()
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Franck Waserman: LARJ - Laboratoire de recherche juridique - ULCO - Université du Littoral Côte d'Opale

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Abstract: Historians of Ancient taxation use words that, for jurists, have a precise meaning. The latter, on the other hand, develop a history of taxation that completely omits Antiquity. Within the context of the epistemological reflection carried out in this dossier, an interdisciplinary approach may prove fruitful in order to question a few certainties that seem to be well established. We will examine the problems of definition of the French word for tax and we will look at how specialists of Antiquity deal with these thorny questions.

Keywords: Tax; taxation; fiscality; definition; public law; tax consent; liberalism; interdisciplinarity; Impôt; fiscalité; définition; droit public; consentement; libéralisme; interdisciplinarité (search for similar items in EconPapers)
Date: 2023-11
New Economics Papers: this item is included in nep-his
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Published in Archimède : archéologie et histoire ancienne, 2023, 10, pp.85-96. ⟨10.47245/archimede.0010.ds2.02⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04304669

DOI: 10.47245/archimede.0010.ds2.02

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