La représentation de l'impôt dans l'analyse économique de l'impôt et dans l'économie des dispositifs fiscaux
After specifying the nature of taxes as a coercive power application and as a public authority expression, this article examines the way economic tax theories acknowledge these essential fiscal dimensions. We first consider the particular position of the old French public financial economics; then, we underline some public economics’ failures, and especially the optimal taxation theory ones. Then, we study the fiscal devices’ economics framework of analysis, and its claims of taking into account tax law and institutions’ complexity. Finally, we draw a first critical assessment and propose a future research program, argued in three main directions. Thus, a true methodological renewal is needed. Classification JEL : H20, H21, H26, K0, K34, K42
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