Paper's abstract

Catherine Larrère, Direct Taxes, Indirect Taxes: Economy, Politics, Law
The Physiocrates are at the same time those who invented the distinction between direct and indirect taxes and who tried to present a strictly economical theory of taxation, which can only be defined by the place on the circuit of wealth where taxes are taken. The failure of the attempt shows that one cannot ignore the political nature of taxes, studied by Montesquieu and Rousseau. The distinction between the shapes of taxes relies effectively on the legal distinction between the person and the thing.

Key Words : physiocrates, Montesquieu, Rousseau
t. 46, 2002 : p. 117-130

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