Maurice Allais, l’impôt sur le capital et la justice sociale

Taxation of capital is a recurring theme in the economic analysis. In France, it has its origins in the Political Economy of the 19th Century through the works of Emile de Girardin and Emile Menier. The creation of a tax on capital was defended by Maurice Allais. This "liberal social" thought that tax reform was essentially linked to justice and equity. The objective of Maurice Allais was to eliminate the devil plaguing the market economy and private property, namely the existence of unearned income, primarily land rent, pure interest on capital and rents of inflation. Market economy can function optimally and fairly only if State intervene by removing these revenues because they do not correspond to a service. However, the examination of the tax on capital proposed by Allais shows that he tends to pass the considerations of social justice after the dogmas of liberalism. Maurice Allais refuses any progression and customization of tax in favor of a strictly proportional tax, only sitting on things.