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Réglementation, intervention et impôt régressif dans la Richesse des Nations

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  • Spencer Pack
  • Michel rosier

Abstract

[fre] Cet article critique plusieurs interprétations erronées des idées exposées par Adam Smith dans La Richesse des Nations. Tout d'abord, Smith serait un avocat dogmatique d'un strict laissez-faire. Pour démontrer la fausseté de cette interprétation, il suffit de faire état des nombreuses exceptions que Smith lui-même fait au laissez-faire. Ensuite, Smith aurait été partisan d'une imposition régressive. En fait, on peut montrer que Smith défend une imposition proportionnelle, voire modérément progressive. Enfin, contrairement à une lecture trop commune, on peut établir également que Smith n'était pas opposé à une aide aux pauvres, généralisée et organisée par l'État. [eng] Regulation, intervention and regressive taxation in The Wealth of Nations. . This article adresses several popular misconceptions of Adam Smith's ideas presented in The Wealth of nations. One misconception is that Smith was a strict, dogmatic advocate of laissez-faire capitalism. The article demonstrates that this is not true ; it discusses many of the exceptions which Smith made to strict laissez-faire. The article also points out that Smith was not explicitly against general state aid to the poor, and that Smith was not in favor of regressive taxation. Instsead, Smith favored proportional or perhaps mildly progressive taxes.

Suggested Citation

  • Spencer Pack & Michel rosier, 1991. "Réglementation, intervention et impôt régressif dans la Richesse des Nations," Cahiers d'Économie Politique, Programme National Persée, vol. 19(1), pages 55-68.
  • Handle: RePEc:prs:caecpo:cep_0154-8344_1991_num_19_1_1109
    DOI: 10.3406/cep.1991.1109
    Note: DOI:10.3406/cep.1991.1109
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