Théorie de la taxation optimale et politique de stabilisation: une incompatibilité théorique ?

Aurélien Beleau ()
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Aurélien Beleau: Centre d'Economie de la Sorbonne, https://centredeconomiesorbonne.cnrs.fr

Documents de travail du Centre d'Economie de la Sorbonne from Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne

Abstract: This paper intends to analyze some macroeconomic aspects in the framework of the Optimal Taxation Theory. First of all Optimal Taxation filiation will be considered in studying the three functions of the state described in Musgrave's work. The collective book published in 1994, and entitled Modern Public Finance, provides the pieces of integration of the “macroeconomic” function of the state. These models which aim to justify and to base state intervention in the private sphere on microfoundations will be tested. The results show that welfare maximization is not an adequate tool to evaluate public sector impact. Examination of model assumptions shows that optimal stabilization models are built upon a “minimalist” conception of the state, interference of which represents a “social cost”

Keywords: Welfare function; state; public economics; fiscal policy; optimal taxation (search for similar items in EconPapers)
JEL-codes: D60 E62 H00 H21 (search for similar items in EconPapers)
Pages: 22 pages
Date: 2013-06
New Economics Papers: this item is included in nep-mac
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:mse:cesdoc:13059

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