Les régimes d’imposition forfaitaire, aussi appelés régimes simplifiés d’imposition, simplifient le processus de mise en conformité fiscale pour les micro et petites entreprises. En réduisant les coûts de mise en conformité fiscale et en offrant des taux d’imposition inférieurs à...

This paper does not flesh out any single idea advanced by mainstream tax theory. Rather, it argues for a Copernican turn in our fiscal thinking. Whether optimal, Pigouvian, or paternalist, academic fiscal thinking is strongly idealized, and specific proposals are advanced on the assumption that...

This paper discusses the Chinese worldview on 公平正義 gongping zhengyi (fairness and justice) and correlates it with equilibrium and nonequilibrium. Moving far from equilibrium (away from fairness and justice) is a social phenomenon that warrants understanding as a science. The collective...