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L'action économique de l'Etat. Quelles voies de réformes de la fiscalité

Author

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  • Jean-Marie Monnier

    (MATISSE - UMR 8595 - Modélisation Appliquée, Trajectoires Institutionnelles et Stratégies Socio-Économiques - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique)

Abstract

La fiscalité cristallise nombre de reproches adressés aux finances publiques. De fait, la complexité du système d'imposition français nuit à sa lisibilité pour les contribuables. Si tout le monde convient aujourd'hui qu'il faut réformer la fiscalité française, c'est un souci récurrent qu'illustrent les profondes modifications déjà subies par la taxation des ménages et des entreprises depuis quinze ans. Les voies pour réformer la fiscalité sont nombreuses et largement divergentes, même si elles peuvent toutes être analysées à l'aune de l'équité, de l'efficacité et de l'efficience qu'elles engendrent.

Suggested Citation

  • Jean-Marie Monnier, 2005. "L'action économique de l'Etat. Quelles voies de réformes de la fiscalité," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00277272, HAL.
    • Handle: RePEc:hal:cesptp:halshs-00277272
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00277272
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    Cited by:

    1. Jean-Marie Monnier, 2006. "Fiscalisation, politique fiscale globale et recentralisation de la sphère financière publique et sociale," Post-Print hal-00877582, HAL.
    2. Jean-Marie Monnier, 2006. "Fiscalisation, politique fiscale globale et recentralisation de la sphère financière publique et sociale," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-00877582, HAL.

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