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La simplification de l'impôt et l'analyse économique

Author

Listed:
  • Jean-Marie Monnier

    (CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique)

Abstract

Il est aujourd'hui établi que la complexité de la règle fiscale constitue un coût, aussi bien pour les redevables qui doivent se conformer aux codes fiscaux que pour l'administration fiscale qui doit consacrer des moyens à délivrer une information claire sur des dispositifs fiscaux parfois exagérément obscurs. Pendant très longtemps, l'analyse économique a oscillé entre un intérêt mesuré pour l'étude des conséquences économiques des dispositifs juridiques et des procédures fiscales et le centrage sur l'arbitrage entre équité et efficacité. Des travaux récents ont cependant permis d'intégrer les différentes dimensions de la fiscalité dans un ensemble plus cohérent à partir d'une interrogation sur les coûts d'efficience de la règle fiscale.

Suggested Citation

  • Jean-Marie Monnier, 2015. "La simplification de l'impôt et l'analyse économique," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-01299878, HAL.
    • Handle: RePEc:hal:cesptp:hal-01299878
    as

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