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Fiscalisation, politique fiscale globale et recentralisation de la sphère financière publique et sociale

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  • Jean-Marie Monnier

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

Abstract

Funding social protection by taxation (the fiscalization process) has often been advanced to explain the recent changes in the social and public financial sphere. The article shows that the concept of "fiscalization" is complex because it can also be understood as a mode of transformation of social law. Moreover, this explanation underestimates the magnitude of the changes occurred. The paper shows that a process of tax reliefs offset by state transfers has been engaged since the late 1980s leading to the emergence of a global tax policy. This process is part of the recentralization of public financial and social sphere.

Suggested Citation

  • Jean-Marie Monnier, 2006. "Fiscalisation, politique fiscale globale et recentralisation de la sphère financière publique et sociale," Post-Print hal-00877582, HAL.
    • Handle: RePEc:hal:journl:hal-00877582
    Note: View the original document on HAL open archive server: https://hal.science/hal-00877582
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    References listed on IDEAS

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    1. Pierre Concialdi & Jean-Marie Monnier, 2002. "Scénarios de réforme de la CSG," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-00677604, HAL.
    2. Ai-Thu Dang & Jean-Marie Monnier, 2006. "Les effets redistributifs des transferts en faveur des familles en France : un éclairage en longue période," Post-Print halshs-00311145, HAL.
    3. Ai-Thu Dang & Jean-Marie Monnier, 2006. "Les effets redistributifs des transferts en faveur des familles en France : un éclairage en longue période," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00311145, HAL.
    4. Pierre Concialdi & Jean-Marie Monnier, 2002. "Scénarios de réforme de la CSG," Post-Print hal-00677604, HAL.
    5. Jean-Marie Monnier, 2005. "L'action économique de l'Etat. Quelles voies de réformes de la fiscalité," Post-Print halshs-00277272, HAL.
    6. 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.
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    1. 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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