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Théorie de la taxation optimale et politique de stabilisation. Une incompatibilité théorique ?

Author

Listed:
  • Beleau, Aurélien

    (Université Paris 1)

Abstract

The purpose of this article is to study some macroeconomics aspects in the framework of the Optimal Taxation Theory. First of all there will be talk of the Optimal Taxation filiations’ with the study of the three functions of the state described in Musgrave’s work. The collective book published in 1994 and entitled Modern Public Finance provides the pieces of integration of the “macroeconomic” function of the State. These models will be put to the test about their ambition to justify the intervention of the State based on microfundations. The results of the study show that welfare maximization is not a satisfied mean to evaluate public sector impact. The exam of the models assumptions show that optimal stabilization models are built around of a “minimalist” conception of the State of which interference represents a “social cost”.

Suggested Citation

  • Beleau, Aurélien, 2012. "Théorie de la taxation optimale et politique de stabilisation. Une incompatibilité théorique ?," European Journal of Economic and Social Systems, Lavoisier, vol. 25(1-2), pages 73-96.
    • Handle: RePEc:ris:ejessy:0020
    as

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