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L'impôt ou la dette publique un retour aux sources

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  • Michel Herland

Abstract

[fre] Quoique le «théorème d'équivalence» entre l'impôt et l'emprunt, souvent attribué à tort à Ricardo, y occupe une position centrale, l'article déborde largement ce thème puisqu'il présente l'évolution des positions des principaux économistes à propos de la dette publique entre le XVIe et le XIXe siècle. Une telle étude diachronique démontre que la condamnation catégorique de l'endettement de l'Etat est une spécificité de l'école classique, la dette étant en général admise par les économistes sous des conditions qui varient, au demeurant, avec les époques et les auteurs. [eng] The equivalence of bond financing and taxation, which has been wrongly attributed to Ricardo, is the central question examined in this article. However, the scope of the article is much larger : it presents a review of the opinions of the main economists concerning public debt, between the 16th and the 19th century. This historical review demonstrates that the uncompromising condemnation of debt is specific to the classical school, whereas debt is usually tolerated or even advocated by economists, under certain conditions depending on the period and the author.

Suggested Citation

  • Michel Herland, 1992. "L'impôt ou la dette publique un retour aux sources," Revue Française d'Économie, Programme National Persée, vol. 7(2), pages 125-149.
  • Handle: RePEc:prs:rfreco:rfeco_0769-0479_1992_num_7_2_1310
    Note: DOI:10.3406/rfeco.1992.1310
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    Cited by:

    1. Jean-Marc Daniel, 1994. "La dette de l'État est-elle insoutenable ?," Revue de l'OFCE, Programme National Persée, vol. 49(1), pages 149-176.

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