IDEAS home Printed from https://ideas.repec.org/p/hal/cesptp/hal-00677606.html
   My bibliography  Save this paper

La formation des conceptions de la justice fiscale dans la pensée économique anglo-saxonne

Author

Listed:
  • Jean-Marie Monnier

    (CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique)

Abstract

The idea of fair taxation can be reassessed by taking another look at the history of economic theory of tax, especially the British view. Original discussions of fair taxation centred on the benefit principle and its equivalence with ability-to-pay, a point on which Recardo refined the ideas of Petty an Smith. The ability-to-pay doctrine came into its own with classic utilitarianism. It started with Bentham and the principle of equal sacrifice and was taken up by John Stuart Mill and Henry Sidgwick. In conclusion, we shall propose going beyond the limits of the standard public economy.

Suggested Citation

  • Jean-Marie Monnier, 2003. "La formation des conceptions de la justice fiscale dans la pensée économique anglo-saxonne," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-00677606, HAL.
    • Handle: RePEc:hal:cesptp:hal-00677606
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Kalina Koleva, 2005. "A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience," Cahiers de la Maison des Sciences Economiques r05050, Université Panthéon-Sorbonne (Paris 1).
    2. Jean-Marie Monnier, 2012. "La justice fiscale entre tensions et débats," Post-Print hal-00772298, HAL.
    3. Kalina Koleva, 2005. "Seeking for an optimal tax administration: the efficiency costs’ approach [A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience]," Post-Print halshs-00195354, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:cesptp:hal-00677606. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.