Théorie de la taxation optimale et politique de stabilisation : une incompatibilité théorique ?
This paper intends to analyze some macroeconomic aspects in the framework of the Optimal Taxation Theory. First of all Optimal Taxation filiation will be considered in studying the three functions of the state described in Musgrave's work. The collective book published in 1994, and entitled Modern Public Finance, provides the pieces of integration of the “macroeconomic” function of the state. These models which aim to justify and to base state intervention in the private sphere on microfoundations will be tested. The results show that welfare maximization is not an adequate tool to evaluate public sector impact. Examination of model assumptions shows that optimal stabilization models are built upon a “minimalist” conception of the state, interference of which represents a “social cost”.
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- Alm, James, 1996. "What Is an "Optimal'"Tax System?," National Tax Journal, National Tax Association, vol. 49(1), pages 117-33, March.
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