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Les enjeux actuels de la fiscalité directe

  • Marcel Gérard

A tax system is an arbitrage between desirable properties, three of them especially in the Musgrave tradition, efficiency, equity and stability. Although, in the past, national legislators could make such an arbitrage independently, now it is strongly influenced by globalisation and fiscal interdependencies, reinforced by European integration. Therefore we focus on the possible distance, for some types of income, between the area of mobility of the income and that of sovereignty of the jurisdiction of residence of his beneficiary. On that basis we review existing tax designs and issue some suggestions for the future. JEL codes: H20, H21, H22, H24.

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Article provided by De Boeck Université in its journal Reflets et perspectives de la vie économique.

Volume (Year): XLV (2006)
Issue (Month): 3 ()
Pages: 9-18

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Handle: RePEc:cai:rpvedb:rpve_453_0009
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