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 types methods. Two main findings can be outlined :...

The aim of this text is first to propose a way to resolve the duality or the contradiction in Hayek's evolutionary theory as outlined by many commentators. Secondly we aim to underline the major problem that Hayek comes up against in his attempt to develop an endogeneous specification of the...

La fiscalité cristallise nombre de reproches adressés aux finances publiques. De fait, la complexité du système d'imposition français nuit à sa lisibilité pour les contribuables. Si tout le monde convient aujourd'hui qu'il faut réformer la fiscalité française, c'est un souci récurrent...

Adoptée en urgence, la loi en faveur du travail, de l'emploi et du pouvoir d'achat contient un ensemble de mesures fiscales de grande ampleur. Les principales critiques lui reprochent un ciblage inadapté aux principales défaillances de l'économie française : elle viserait une relance de la...

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...

Après la seconde guerre mondiale, et pendant de longues années, les politiques monétaire et budgétaire étaient privilégiées par les économistes. A partir de la fin de la décennie 1970 alors que la crise économique s'installait, les attitudes à l'égard de la fiscalité ont changé,...

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...

The hypothesis of cognitive capitalism and the re-examination of the notion of productive labor lead to a radical reform of the distribution of wealth. A Guaranteed Social Income (GSI) scheme is the keystone of such reform, which is why it is often criticized, especially in terms of its...

The aim of this article consists in positioning the problem of taxation responsibility within the process of democratic and ethic tax legitimation. To this end, history serves as a contributor, but also research conducted within the framework of procedural justice. Starting with an interrogation...

La montée en puissance de la CSG et de la fiscalisation du financement de la protection sociale suscite de nombreux débat, en particulier sur le profil redistributif de la contribution. Partant d'une réflexion sur la nature des facultés contributives, l'article établit dans un premier temps...