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Tax and Public Service
[Impôt et service public]

Author

Listed:
  • Pierre Le Masne

    (UP - Université de Poitiers = University of Poitiers)

Abstract

Around the single tax on the net product of land, Mirabeau and Quesnay propose in the Théorie de l'impôt an innovative reflection upon tax and public service. A discussion follows and a renovated physiocratic doctrine appears that plays an important role at the beginning of the French revolution. The 19th century socialist movements recapture a part of the physiocratic ideas. Keynes makes later analysis similar to Quesnay. The physiocratic doctrine is the forerunner of theories that put forward the necessity of a tax centred on the economic surplus that hits consumption as little as possible, and destined to organize a large public service.

Suggested Citation

  • Pierre Le Masne, 2023. "Tax and Public Service [Impôt et service public]," Post-Print hal-04134810, HAL.
    • Handle: RePEc:hal:journl:hal-04134810
    DOI: 10.48611/isbn.978-2-406-14962-0.p.0135
    as

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