Paper's abstract

Christophe Mardière (de la), The Impossible Equality in Taxation
The principle of equality in taxation is in facts as impossible to verify as essential to social consistency. It is the main idea of social justice which content is of course shifting according to place and time. Thus in France from equality in taxation we moved to equality through taxation. The supposedly most fair deduction, Tax on Wealth, itself leads to injustices. In fiscal terms, progressive taxation is marginal in comparison with proportional taxation, while they are more fair. In caselaw, equality in taxation entails positive discriminations. After equality in front of the law came equality in law. In spite of this, the Conseil constitutionnel seldom condemn while its control is manichean :it is either not extensive enough or goes too far.

Key Words : taxation
t. 51, 2008 : p. 133-139

---