Fiscal systems

Abstract : Fiscal systems gather all the taxes and contributions levied to fund the State. These taxes and contributions share the characteristics of being compulsory and unrequited payments to the government, in the OECD sense. Historically, fiscal systems have shown their scalable nature as they are embedded in larger economic, social, political, and cultural systems. It is possible to distinguish the positive analysis and the normative analysis of fiscal systems. The positive analysis enlightens fiscal systems characteristics in terms of tax structure, while the normative analysis questions the qualities of a good tax system.
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https://hal.umontpellier.fr/hal-02102792
Contributeur : Laurent Garnier <>
Soumis le : mercredi 17 avril 2019 - 16:19:09
Dernière modification le : mercredi 24 avril 2019 - 11:14:05

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  • HAL Id : hal-02102792, version 1

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Citation

Cécile Bazart. Fiscal systems. Marciano, Alain; Ramello Giovanni Battista. Encyclopedia of Law and Economics, Springer New York, pp.1-6, In press. ⟨hal-02102792⟩

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