This paper has a twofold aim. First, we will analyze the system of family benefits in relation with the income tax system in France through the adoption of a historical and gender perspective. While typologies of welfare states frequently neglect taxation, in our view, one must take family...

L'objectif de ce texte est d'étudier, de 1975 à 2002, l'évolution des critères d'équité horizontale et verticale du système de redistribution familialisé en France. L'analyse concerne les prestations monétaires directes et l'impôt sur le revenu. La méthode retenue est celle des...

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 :...

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...

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 problems that Hayek comes up against in his attempt to develop an endogeneous specification of the...

[eng] J. Rawls' A Theory of Justice revitalizes the Anglo-Saxon debate on the nature of a just society. Both philosophers and economists have intervened in this debate. The aim of this article is to provide an overview of this debate through the reinterpretations of the Lockean proviso on...

[eng] The foundations of poor-management policies : notes on John Locke's « report on the poor ». The question of a minimum income has always been under debate. Our intention here is to complement S. Milano's outline of the history of minimum guaranteed income [1990] by proposing some remarks...

[fre] Ce texte propose de revenir sur les deux controverses monétaires majeures de la fin du XVII siècle anglais, le débat sur le niveau des taux d'intérêt et la question de la refonte des monnaies, et d'expliciter les prises de position de Locke. Nous montrerons que l'argumentaire...