{"id":12098,"date":"2010-03-04T00:00:00","date_gmt":"2010-03-03T23:00:00","guid":{"rendered":"https:\/\/libinst.detail-digital.ch\/denkanstoesse\/de-l-equite-de-l-imposition-proportionnelle\/"},"modified":"2010-03-04T00:00:00","modified_gmt":"2010-03-03T23:00:00","slug":"de-l-equite-de-l-imposition-proportionnelle","status":"publish","type":"denkanstoesse","link":"https:\/\/www.libinst.ch\/fr\/publications\/de-l-equite-de-l-imposition-proportionnelle\/","title":{"rendered":"De l’\u00e9quit\u00e9 de l’imposition proportionnelle"},"content":{"rendered":"

L’imposition proportionnelle, ou flat tax, remporte de plus en plus de succ\u00e8s: depuis 1948 \u00e0 Hong Kong, depuis plus de 15 ans en Europe de l’Est et depuis 2008 en Suisse, dans le canton d’Obwald, qui s’est dot\u00e9 d’une flat rate tax de 12%. Pourquoi l’imp\u00f4t proportionnel lin\u00e9aire est-il dans tous les cas pr\u00e9f\u00e9rable \u00e0 l’imp\u00f4t progressif?<\/p>\n

L’imposition progressive est clairement discriminatoire. Elle est dirig\u00e9e contre les entrepreneurs les plus prosp\u00e8res (c’est-\u00e0-dire ceux qui rendent le plus service \u00e0 la collectivit\u00e9) et est utilis\u00e9e en faveur des moins imaginatifs et des moins actifs. Ceci n’a rien de nouveau: c’est son but avou\u00e9. Nous ne nous interrogeons pas de savoir si cette politique est sens\u00e9e du point de vue de l’efficacit\u00e9 mat\u00e9rielle (elle est manifestement d\u00e9sastreuse), mais de savoir si elle est \u00abjuste\u00bb.<\/p>\n

Lire le rapport\u00a0: De l’\u00e9quit\u00e9 de l’imposition proportionnelle<\/a>
\n(8 pages, PDF)<\/b><\/p>\n","protected":false},"featured_media":8765,"template":"","tag":[180,1332,592,182],"class_list":["post-12098","denkanstoesse","type-denkanstoesse","status-publish","has-post-thumbnail","hentry","tags-fiscalite","tags-imposition","tags-liberte","tags-liberte-economique-et-croissance"],"acf":[],"yoast_head":"\nDe l'\u00e9quit\u00e9 de l'imposition proportionnelle - Institut Lib\u00e9ral<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.libinst.ch\/fr\/publications\/de-l-equite-de-l-imposition-proportionnelle\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"De l'\u00e9quit\u00e9 de l'imposition proportionnelle - Institut Lib\u00e9ral\" \/>\n<meta property=\"og:description\" content=\"L’imposition proportionnelle, ou flat tax, remporte de plus en plus de succ\u00e8s: depuis 1948 \u00e0 Hong Kong, depuis plus de 15 ans en Europe de l’Est et depuis 2008 en Suisse, dans le canton d’Obwald, qui s’est dot\u00e9 d’une flat rate tax de 12%. 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