IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01299606.html
   My bibliography  Save this paper

Vers une approche économique de la sécurité fiscale

Author

Listed:
  • Jean-Marie Monnier

    (CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique)

Abstract

The lack of tax legal certainty causes costs and affects economic activities. The paper deals with the way by which economic analysis takes into account this dimension of tax law and tax processes. We look first at optimal taxation theory, but we show that according to this approach tax can be seen as an additional cost without any coercive aspects. For more recent researches, taxation causes efficiency costs. But we argue that efficiency costs due to the taxation processes and transaction costs due to the lack of legal certainty in taxation must be differentiated. It is the reason why we argue that an economic analysis of tax law is necessary.

Suggested Citation

  • Jean-Marie Monnier, 2016. "Vers une approche économique de la sécurité fiscale," Post-Print hal-01299606, HAL.
    • Handle: RePEc:hal:journl:hal-01299606
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01299606. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.