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The Legal Notion of Impôt: Elusive Definitions and the Need for Historicization
[La notion juridique d’impôt : entre flottements définitoires et historicité]

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  • Franck Waserman

    (LARJ - Laboratoire de recherche juridique - ULCO - Université du Littoral Côte d'Opale)

Abstract

Historians of Ancient taxation use words that, for jurists, have a precise meaning. The latter, on the other hand, develop a history of taxation that completely omits Antiquity. Within the context of the epistemological reflection carried out in this dossier, an interdisciplinary approach may prove fruitful in order to question a few certainties that seem to be well established. We will examine the problems of definition of the French word for tax and we will look at how specialists of Antiquity deal with these thorny questions.

Suggested Citation

  • Franck Waserman, 2023. "The Legal Notion of Impôt: Elusive Definitions and the Need for Historicization [La notion juridique d’impôt : entre flottements définitoires et historicité]," Post-Print hal-04304669, HAL.
    • Handle: RePEc:hal:journl:hal-04304669
    DOI: 10.47245/archimede.0010.ds2.02
    Note: View the original document on HAL open archive server: https://hal.science/hal-04304669
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    Keywords

    Tax; taxation; fiscality; definition; public law; tax consent; liberalism; interdisciplinarity; Impôt; fiscalité; définition; droit public; consentement; libéralisme; interdisciplinarité;
    All these keywords.

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