The aim of this paper is to analyse how the criteria of horizontal and vertical equity of the French system of family transfers evolved from 1975 till 2002. It focuses primarily on non-contributory benefits and on income taxation and uses family type's methods. Two main findings can be outlined...

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...

This article deals with public debt dynamics in France. It also analyses several contemporary debates such as Ricardian equivalence, sustainability and budget balance decomposition. Public deficit is not necessarily the result of a Keynesian type of expansionary fiscal policy. It can also stem...