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La représentation de l'impôt dans l'analyse économique de l'impôt et dans l'économie des dispositifs fiscaux

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  • Kalina Koleva
  • Jean-Marie Monnier

Abstract

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

Suggested Citation

  • Kalina Koleva & Jean-Marie Monnier, 2009. "La représentation de l'impôt dans l'analyse économique de l'impôt et dans l'économie des dispositifs fiscaux," Revue économique, Presses de Sciences-Po, vol. 60(1), pages 33-57.
    • Handle: RePEc:cai:recosp:reco_601_0033
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    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • K0 - Law and Economics - - General
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law

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