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La nature juridique de l'impôt dans l'ancienne et la nouvelle économie du droit fiscal

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    After specifying the legal nature of tax law as a coercive power application and as a public authority expression, this article examines the way economic tax theories acknowledge these essential fiscal dimensions. Indeed, tax constraint induces a behaviour modification, so that the legal rules produce important economic implications. We first consider the particular position of the old French public financial economics ; then, we underline some public economics' failures, and especially the optimal taxation theory ones. These flaws relate to the economic, fiscal and institutional specifications of the models. We present, then, the new fiscal economics of law framework of analysis. It pretends to take into account tax law and institutions' complexity. Finally, we draw a first critical assessment and propose a future research program, argued in three main directions. In addition to the fact that thenew fiscal economics of law carries out an analysis based primarily on costs, it under estimates the tax evasion results in terms of equity. The suggested framework ignores the way legal conflicts between the taxpayer and the administration are really resolved. This leads us to analyze the institutions'evolution issue. Thus, a true methodological renewal is needed.

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    File URL: ftp://mse.univ-paris1.fr/pub/mse/cahiers2006/R06057.pdf
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    Paper provided by Université Panthéon-Sorbonne (Paris 1) in its series Cahiers de la Maison des Sciences Economiques with number r06057.

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    Length: 31 pages
    Date of creation: Sep 2006
    Date of revision:
    Handle: RePEc:mse:wpsorb:r06057
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    1. d'Autume, A., 2000. "L'imposition optimale du revenu : une application au cas francais," Papiers d'Economie Mathématique et Applications 2000.104, Université Panthéon-Sorbonne (Paris 1).
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    3. 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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    16. Mirrlees, James A, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Wiley Blackwell, vol. 38(114), pages 175-208, April.
    17. Steven Shavell & A. Mitchell Polinsky, 2000. "The Economic Theory of Public Enforcement of Law," Journal of Economic Literature, American Economic Association, vol. 38(1), pages 45-76, March.
    18. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
    19. Alm, James & McClelland, Gary H & Schulze, William D, 1999. "Changing the Social Norm of Tax Compliance by Voting," Kyklos, Wiley Blackwell, vol. 52(2), pages 141-71.
    20. Mayshar, Joram, 1991. " Taxation with Costly Administration," Scandinavian Journal of Economics, Wiley Blackwell, vol. 93(1), pages 75-88.
    21. Peter A. Diamond & J. A. Mirrlees, 1968. "Optimal Taxation and Public Production," Working papers 22, Massachusetts Institute of Technology (MIT), Department of Economics.
    22. Yitzhaki, Shlomo, 1974. "Income tax evasion: A theoretical analysis," Journal of Public Economics, Elsevier, vol. 3(2), pages 201-202, May.
    23. Jean-Marie Monnier, 2000. "L'équivalence fiscale des revenus et la réforme de l'impôt sur le revenu," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-00677605, HAL.
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