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Réforme fiscale

Author

Listed:
  • Guillaume Allegre

    (OFCE - Observatoire français des conjonctures économiques (Sciences Po) - Sciences Po - Sciences Po)

  • Mathieu Plane

    (OFCE - Observatoire français des conjonctures économiques (Sciences Po) - Sciences Po - Sciences Po)

Abstract

Plus que jamais, la fiscalité est au centre de la campagne électorale et du débat public. La crise économique et financière, couplée à l'objectif de réduction rapide des déficits bousculent nécessairement les discours électoraux et nous obligent à nous confronter à la complexité des mécanismes fiscaux. Comment les impôts interagissent-ils entre eux ? Avec quels effets ? Selon quelles mesures ? Quel consentement et quelles contraintes pour la fiscalité ? Comment répartir la charge fiscale entre les acteurs économiques ? Comment financer notre protection sociale ? Doit-on défendre une « révolution fiscale » ou des réformes incrémentales ? En toute indépendance et en respectant la rigueur scientifique qu'exige la diversité de points de vue, les contributions de ce nouvel ouvrage de la série Débats et politiques de la Revue de l'OFCE éclairent et approfondissent le débat sur la réforme fiscale.

Suggested Citation

  • Guillaume Allegre & Mathieu Plane, 2012. "Réforme fiscale," SciencePo Working papers Main hal-03476002, HAL.
    • Handle: RePEc:hal:spmain:hal-03476002
    Note: View the original document on HAL open archive server: https://hal-sciencespo.archives-ouvertes.fr/hal-03476002
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