IDEAS home Printed from https://ideas.repec.org/p/hal/wpaper/hal-01316069.html
   My bibliography  Save this paper

Maurice Allais, l’impôt sur le capital et la justice sociale

Author

Listed:
  • Jérôme Lallement

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

  • Arnaud Diemer

    (CERDI - Centre d'Études et de Recherches sur le Développement International - UdA - Université d'Auvergne - Clermont-Ferrand I - CNRS - Centre National de la Recherche Scientifique)

Abstract

Taxation of capital is a recurring theme in the economic analysis. In France, it has its origins in the Political Economy of the 19th Century through the works of Emile de Girardin and Emile Menier. The creation of a tax on capital was defended by Maurice Allais. This "liberal social" thought that tax reform was essentially linked to justice and equity. The objective of Maurice Allais was to eliminate the devil plaguing the market economy and private property, namely the existence of unearned income, primarily land rent, pure interest on capital and rents of inflation. Market economy can function optimally and fairly only if State intervene by removing these revenues because they do not correspond to a service. However, the examination of the tax on capital proposed by Allais shows that he tends to pass the considerations of social justice after the dogmas of liberalism. Maurice Allais refuses any progression and customization of tax in favor of a strictly proportional tax, only sitting on things.

Suggested Citation

  • Jérôme Lallement & Arnaud Diemer, 2015. "Maurice Allais, l’impôt sur le capital et la justice sociale," Working Papers hal-01316069, HAL.
  • Handle: RePEc:hal:wpaper:hal-01316069
    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:wpaper:hal-01316069. 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.