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Deux siècles de débat sur la progressivité de l'impôt en France 1700-1917

Author

Listed:
  • Gérard CHAMBAS

    (Centre d'Etudes et de Recherches sur le Développement International(CERDI))

  • Jean-Louis COMBES

    (Centre d'Etudes et de Recherches sur le Développement International(CERDI))

Abstract

Après une analyse historique du cheminement vers l'impôt progressif sur le revenu en France jusqu'aux lois Caillaux de 1914-1917, l'article met en lumière l'actualité des controverses entre les économistes français depuis le XVIè siècle. Les débats ont porté sur la relation entre la progressivité de l'impôt et son rendement. Les analyses ont ici concerné l'introduction d'un abattement et la relation entre la progression des taux d'imposition marginaux, le développement économique et donc le produit de l'impôt. Les implications de la progressivité pour la justice sociale ont constitué un autre centre d'intérêt majeur. Il s'agit de savoir si l'impôt doit être acquité par ceux qui bénéficient des services de l'Etat ("paie qui profite") ou par ceux qui en ont la capacité ("paie qui peut").

Suggested Citation

  • Gérard CHAMBAS & Jean-Louis COMBES, 1996. "Deux siècles de débat sur la progressivité de l'impôt en France 1700-1917," Working Papers 199630, CERDI.
    • Handle: RePEc:cdi:wpaper:12
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