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Théorie de la taxation optimale et politique de stabilisation : une incompatibilité théorique ?

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Abstract

This paper intends to analyze some macroeconomic aspects in the framework of the Optimal Taxation Theory. First of all Optimal Taxation filiation will be considered in studying the three functions of the state described in Musgrave's work. The collective book published in 1994, and entitled Modern Public Finance, provides the pieces of integration of the “macroeconomic” function of the state. These models which aim to justify and to base state intervention in the private sphere on microfoundations will be tested. The results show that welfare maximization is not an adequate tool to evaluate public sector impact. Examination of model assumptions shows that optimal stabilization models are built upon a “minimalist” conception of the state, interference of which represents a “social cost”

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  • Aurélien Beleau, 2013. "Théorie de la taxation optimale et politique de stabilisation : une incompatibilité théorique ?," Documents de travail du Centre d'Economie de la Sorbonne 13059, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
    • Handle: RePEc:mse:cesdoc:13059
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    1. Alm, James, 1996. "What Is an "Optimal'"Tax System?," National Tax Journal, National Tax Association, vol. 49(1), pages 117-33, March.
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    Cited by:

    1. Wajdi Affes, 2020. "The Impact of Tax Rates On Tax Evasion: A Macroeconomic Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(2), pages 252-282, June.

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    More about this item

    Keywords

    Welfare function; state; public economics; fiscal policy; optimal taxation;
    All these keywords.

    JEL classification:

    • D60 - Microeconomics - - Welfare Economics - - - General
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H00 - Public Economics - - General - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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