Affected taxes: what legitimacy?

Les impôts affectés: quelle légitimité ?

Jean-Raphael Pellas ()
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Jean-Raphael Pellas: IEDP - Institut d'Etudes de Droit Public - Université Paris-Saclay

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Abstract: Functional category, the allocation of tax have become an expression of extra-budgetary pathology. It is important to consider the relevance and hence to better regulate the allocation of tax to non-territorial institutions, certainly responsible for a public service mission but beneficiaries of a tax authority.

Date: 2013-09-01
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Published in Revue française de finances publiques, 2013, 123, pp.115

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04487301

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