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La suppression de l’impôt de solidarité sur la fortune : réforme économique ou idéologique ?
[The Removal of the Solidarity Tax on Wealth. Economic or Ideological Reform?]

Author

Listed:
  • Merle, Pierre

Abstract

L’année 2018 se caractérise par la suppression de l’impôt de solidarité sur la fortune. Cette réforme fiscale majeure est censée favoriser l’investissement, la croissance économique et l’emploi. L’analyse socio-économique ne valide ni les effets négatifs attribués à cet impôt, ni les effets positifs associés à sa suppression. La taxation de la richesse n’est pas seulement une question économique et fiscale. Elle exerce aussi des effets sur la répartition des pouvoirs et l’organisation politique.

Suggested Citation

  • Merle, Pierre, 2018. "La suppression de l’impôt de solidarité sur la fortune : réforme économique ou idéologique ? [The Removal of the Solidarity Tax on Wealth. Economic or Ideological Reform?]," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 24.
  • Handle: RePEc:rvr:journl:2018:13582
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    More about this item

    Keywords

    impôt; richesse; investissement; emploi; croissance; idéologie;
    All these keywords.

    JEL classification:

    • E60 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - General
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H60 - Public Economics - - National Budget, Deficit, and Debt - - - General
    • O11 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Macroeconomic Analyses of Economic Development

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