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...

Après avoir spécifié la nature juridique du droit fiscal comme application d'un pouvoir de contrainte et expression d'une autorité étatique par les pouvoirs publics, l'objectif du présent article est d'examiner comment les théories économiques contemporaines de l'impôt prennent en...

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...

After specifying the nature of taxes as a coercive power application and as a public authority expression, this article examines the way economic tax theories acknowledge these essential fiscal dimensions. We first consider the particular position of the old French public financial economics;...

Actual fiscal structures' functioning is greatly constrained by some distortions, such as efficiency costs, due to the coercitive nature of tax collection. The mainstream optimal taxation literature ignores, however, the incurring tax system costs. Given these costs and in presence of fiscal...