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La justice fiscale entre tensions et débats

Author

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  • Jean-Marie Monnier

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

Abstract

L'accentuation de la pression fiscale pour rompre le cercle vicieux de l'endettement public dans une période de fortes difficultés économiques, permet un renouvellement du débat sur le juste mode de partage des prélèvements obligatoires. Après avoir présenté les deux doctrines qui traditionnellement s'affrontent dans ce débat, l'article propose un détour par l'histoire afin de montrer comment ces discussions ont conduit à l'émergence de notions clés pour les systèmes fiscaux modernes. Si la doctrine des facultés contributives l'a finalement emporté au 20è siècle, elle est remise en cause dans la période récente. Cependant, les évolutions du système fiscal risquent de délégitimer la fonction des prélèvements en ce qu'ils construisent le lien de citoyenneté.

Suggested Citation

  • Jean-Marie Monnier, 2012. "La justice fiscale entre tensions et débats," Post-Print hal-00772298, HAL.
    • Handle: RePEc:hal:journl:hal-00772298
    Note: View the original document on HAL open archive server: https://hal.science/hal-00772298
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    File URL: https://hal.science/hal-00772298/document
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    References listed on IDEAS

    as
    1. Ai-Thu Dang & Jean-Marie Monnier, 2004. "The French System of Direct and Indirect Family Transfers and the Principles of Justice," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00277432, HAL.
    2. Ai-Thu Dang & Jean-Marie Monnier, 2004. "The French System of Direct and Indirect Family Transfers and the Principles of Justice," Journal of Economic Issues, Taylor & Francis Journals, vol. 38(3), pages 683-713, September.
    3. Jean-Marie Monnier, 2003. "La formation des conceptions de la justice fiscale dans la pensée économique anglo-saxonne," Post-Print hal-00677606, HAL.
    4. 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.
    5. Ai-Thu Dang & Jean-Marie Monnier, 2004. "The French System of Direct and Indirect Family Transfers and the Principles of Justice," Post-Print halshs-00277432, HAL.
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