IDEAS home Printed from https://ideas.repec.org/p/hal/cesptp/hal-00877582.html
   My bibliography  Save this paper

Fiscalisation, politique fiscale globale et recentralisation de la sphère financière publique et sociale

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

Funding social protection by taxation (the fiscalization process) has often been advanced to explain the recent changes in the social and public financial sphere. The article shows that the concept of "fiscalization" is complex because it can also be understood as a mode of transformation of social law. Moreover, this explanation underestimates the magnitude of the changes occurred. The paper shows that a process of tax reliefs offset by state transfers has been engaged since the late 1980s leading to the emergence of a global tax policy. This process is part of the recentralization of public financial and social sphere.

Suggested Citation

  • Jean-Marie Monnier, 2006. "Fiscalisation, politique fiscale globale et recentralisation de la sphère financière publique et sociale," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-00877582, HAL.
    • Handle: RePEc:hal:cesptp:hal-00877582
    Note: View the original document on HAL open archive server: https://hal.science/hal-00877582
    as

    Download full text from publisher

    File URL: https://hal.science/hal-00877582/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Pierre Concialdi & Jean-Marie Monnier, 2002. "Scénarios de réforme de la CSG," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-00677604, HAL.
    2. Ai-Thu Dang & Jean-Marie Monnier, 2006. "Les effets redistributifs des transferts en faveur des familles en France : un éclairage en longue période," Post-Print halshs-00311145, HAL.
    3. Jean-Marie Monnier, 2005. "L'action économique de l'Etat. Quelles voies de réformes de la fiscalité," Post-Print halshs-00277272, HAL.
    4. Jean-Marie Monnier, 2005. "L'action économique de l'Etat. Quelles voies de réformes de la fiscalité," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00277272, HAL.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Jean-Marie Monnier, 2006. "Fiscalisation, politique fiscale globale et recentralisation de la sphère financière publique et sociale," Post-Print hal-00877582, 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-00877582. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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.