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differential taxation: a discursive technique in search of tax justice
[L'impôt différentiel, une technique discursive en quête de justice fiscale]

Author

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  • Jean-Raphael Pellas

    (IEDP - Institut d'Etudes de Droit Public - Université Paris-Saclay)

Abstract

To address the regressive nature of wealth taxation on high incomes, documented in recent years by the Council of Economic Analysis and the Institute for Public Policy, a reform of capital taxation was initiated. Due to political constraints, this reform remained partial, failing to mandate the implementation of a minimum tax rate that would neutralize preferential regimes and, more generally, tax loopholes related to household wealth

Suggested Citation

  • Jean-Raphael Pellas, 2026. "differential taxation: a discursive technique in search of tax justice [L'impôt différentiel, une technique discursive en quête de justice fiscale]," Post-Print hal-05725309, HAL.
    • Handle: RePEc:hal:journl:hal-05725309
    as

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