Advanced Search
MyIDEAS: Login to save this article or follow this journal

Du «principe de Broussais» en économie

Contents:

Author Info

  • Bruno Theret

Abstract

[fre] Cet article examine la validité du diagnostic généralisé d'excès d'Etat fondé sur ce qui serait un niveau élevé de pression fiscale. Dans une première partie, on conteste la manière dont, à partir de comparaisons internationales, est implicitement construite une norme universelle de pression fiscale qui serait caractéristique d'une bonne santé optimale des économies marchandes étatisées. Dans une deuxième partie, on s'attache à montrer que la notion même de pression fiscale est porteuse d'une multiplicité de sens, et que ces « signifiés » ne peuvent portés par un seul «signifiant», en- -core moins par l'indicateur statistique usuel rapportant l'ensemble des prélèvements obligatoires au PIB total. Il y a une multiplicité de dimensions à la relation entre économie marchande et économie administrative, et seul un ensemble d'indicateurs peut et doit en rendre compte. Les véritables normes fisco-financières s'expriment dans un système de relations entre ces indicateurs. Aussi, pour terminer, on examine comment il est possible de dépasser les limites des normes fiscales actuelles qui, dans un contexte de crise, affectent à la baisse tant le développement socio-économique que le pouvoir d'intervention publique. [eng] Bruno Théret. About a "Broussais principle" in economy. This paper explore the availability of the current extended diagnosis of a too large size of the State, diagnosis primarily supported by so-called too high levels of tax ratios. First, we challenge the idea — implicit in the international comparisons of tax ratios or tax efforts — of a universal norm of tax burden which would be distinctive of an optimal "good health" of capitalist national economies. Then, we point out different relationships between merchant economy and tax economy, the diversity the usual tax ratio is unable to reflect. We argue for a set of indicators whose mutual relationships form the real tax "rules". Finally, we try to show how to overcome the limits of such rules which, in a context of crisis, have negative effects on the economic development and on the public economic power.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://dx.doi.org/10.3406/rfeco.1990.1254
Download Restriction: no

File URL: http://www.persee.fr/articleAsPDF/rfeco_0769-0479_1990_num_5_2_1254/rfeco_0769-0479_1990_num_5_2_1254.pdf?mode=light
Download Restriction: no

Bibliographic Info

Article provided by Programme National Persée in its journal Revue française d'économie.

Volume (Year): 5 (1990)
Issue (Month): 2 ()
Pages: 173-224

as in new window
Handle: RePEc:prs:rfreco:rfeco_0769-0479_1990_num_5_2_1254

Note: DOI:10.3406/rfeco.1990.1254
Contact details of provider:
Web page: http://www.persee.fr/web/revues/home/prescript/revue/rfeco

Related research

Keywords:

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:prs:rfreco:rfeco_0769-0479_1990_num_5_2_1254. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Equipe PERSEE).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.