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Du «principe de Broussais» en économie

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[fre] Cet article examine la validité du diagnostic généralisé d'excès d'Etat fondé sur ce qui serait un niveau élevé de pression fiscale. Dans une première partie, on conteste la manière dont, à partir de comparaisons internationales, est implicitement construite une norme universelle de pression fiscale qui serait caractéristique d'une bonne santé optimale des économies marchandes étatisées. Dans une deuxième partie, on s'attache à montrer que la notion même de pression fiscale est porteuse d'une multiplicité de sens, et que ces « signifiés » ne peuvent portés par un seul «signifiant», en- -core moins par l'indicateur statistique usuel rapportant l'ensemble des prélèvements obligatoires au PIB total. Il y a une multiplicité de dimensions à la relation entre économie marchande et économie administrative, et seul un ensemble d'indicateurs peut et doit en rendre compte. Les véritables normes fisco-financières s'expriment dans un système de relations entre ces indicateurs. Aussi, pour terminer, on examine comment il est possible de dépasser les limites des normes fiscales actuelles qui, dans un contexte de crise, affectent à la baisse tant le développement socio-économique que le pouvoir d'intervention publique. [eng] Bruno Théret. About a "Broussais principle" in economy. This paper explore the availability of the current extended diagnosis of a too large size of the State, diagnosis primarily supported by so-called too high levels of tax ratios. First, we challenge the idea — implicit in the international comparisons of tax ratios or tax efforts — of a universal norm of tax burden which would be distinctive of an optimal "good health" of capitalist national economies. Then, we point out different relationships between merchant economy and tax economy, the diversity the usual tax ratio is unable to reflect. We argue for a set of indicators whose mutual relationships form the real tax "rules". Finally, we try to show how to overcome the limits of such rules which, in a context of crisis, have negative effects on the economic development and on the public economic power.

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  • Bruno Theret, 1990. "Du «principe de Broussais» en économie," Revue Française d'Économie, Programme National Persée, vol. 5(2), pages 173-224.
  • Handle: RePEc:prs:rfreco:rfeco_0769-0479_1990_num_5_2_1254
    Note: DOI:10.3406/rfeco.1990.1254
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