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

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  • Aurélien Beleau

    ()
    (CES - Centre d'économie de la Sorbonne - CNRS : UMR8174 - Université Paris I - Panthéon-Sorbonne)

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    Abstract

    Cet article se propose d'étudier la prise en compte des aspects macroéconomiques dans le corpus théorique de la théorie de la Taxation Optimale. Il est tout d'abord question d'étudier la filiation entre la théorie de taxation optimale et l'analyse des fonctions de l'État effectuée par Musgrave dans son ouvrage de 1959, dont la politique macroéconomique fait partie intégrante. L'ouvrage collectif paru en 1994 intitulé Modern Public Finance, fournit les pistes d'intégration de la fonction " macroéconomique " de l'État. Ces modèles sont mis à l'épreuve dans leur ambition de justifier et de fonder microéconomiquement l'intervention de l'État dans les affaires du privé. Il en ressort que la maximisation d'une fonction de bien-être n'est pas un outil satisfaisant pour évaluer l'impact du secteur public. L'examen des hypothèses sélectionnées par les théoriciens permet de montrer comment les modèles de stabilisation optimale sont construits autour de l'idée d'un État " minimal " dont la présence représente un " coût social ".

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    Bibliographic Info

    Paper provided by HAL in its series Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) with number halshs-00880922.

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    Date of creation: Jun 2013
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    Handle: RePEc:hal:cesptp:halshs-00880922

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    Keywords: Bien-être; État; économie publique; politique budgétaire; taxation optimale;

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    1. Alm, James, 1996. "What Is an "Optimal'"Tax System?," National Tax Journal, National Tax Association, vol. 49(1), pages 117-33, March.
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