La représentation de l'impôt dans l'analyse économique de l'impôt et dans l'économie des dispositifs fiscaux

Kalina Koleva () and Jean-Marie Monnier ()
Additional contact information
Kalina Koleva: 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

Post-Print from HAL

Abstract: After specifying the nature of taxes as a coercive power application and as a public authority expression, this article examines the way economic tax theories acknowledge these essential fiscal dimensions. We first consider the particular position of the old French public financial economics; then, we underline some public economics' failures, and especially the optimal taxation theory ones. Then, we study the fiscal devices'economics framework of analysis, and its claims of taking into account tax law and institutions' complexity. Finally, we draw a first critical assessment and propose a future research program, argued in three main directions. Thus, a true methodological renewal is needed.

Keywords: tax law; efficiency costs; fiscal devices economics; droit fiscal; coûts d'efficience; économie des dispositifs fiscaux (search for similar items in EconPapers)
Date: 2009-01-01
References: Add references at CitEc
Citations:

Published in Revue Economique, 2009, 60 (1), pp.33-57

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:halshs-00360998

Access Statistics for this paper

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