{"id":12200,"date":"2022-03-03T00:00:00","date_gmt":"2022-03-02T23:00:00","guid":{"rendered":"https:\/\/libinst.detail-digital.ch\/denkanstoesse\/impot-mondial-apres-crise\/"},"modified":"2022-03-03T00:00:00","modified_gmt":"2022-03-02T23:00:00","slug":"impot-mondial-apres-crise","status":"publish","type":"denkanstoesse","link":"https:\/\/www.libinst.ch\/fr\/publications\/impot-mondial-apres-crise\/","title":{"rendered":"Un imp\u00f4t mondial pour financer l&rsquo;apr\u00e8s-crise\u00a0?"},"content":{"rendered":"<p class=\"first\"><span class=\"first-letter\">L<\/span>a crise laissera des traces, notamment dans les finances publiques. Les d\u00e9penses cons\u00e9quentes des gouvernements et la mise \u00e0 l&rsquo;arr\u00eat de nombreuses \u00e9conomies \u00e0 travers le monde laissent supposer que l&rsquo;endettement des \u00c9tats va continuer \u00e0 croitre et poser des probl\u00e8mes dans les ann\u00e9es \u00e0 venir. De nombreux pays dans le monde sont d&rsquo;accord pour qu&rsquo;on oblige tous les pays \u00e0 d\u00e9cider un m\u00eame montant minimum pour le taux des imp\u00f4ts sur les soci\u00e9t\u00e9s. Avant de s&rsquo;int\u00e9resser \u00e0 cette proposition, le briefing revient sur la position des lib\u00e9raux sur le sujet des imp\u00f4ts. Apr\u00e8s cette introduction th\u00e9orique, il analyse la proposition d&rsquo;introduire un imp\u00f4t mondial.<\/p>\n<p>Il existe des divergences d&rsquo;appr\u00e9ciation entre lib\u00e9raux au sujet de l&rsquo;imp\u00f4t et ces divergences r\u00e9sultent du type de lib\u00e9ralisme auquel ils se rattachent, le lib\u00e9ralisme philosophique ou le lib\u00e9ralisme utilitariste. Toutefois, selon Pascal Salin, pour un v\u00e9ritable lib\u00e9ral, l&rsquo;imp\u00f4t est a priori suspect. En effet, comme son nom l&rsquo;indique, l&rsquo;imp\u00f4t est impos\u00e9. Il constitue un pr\u00e9l\u00e8vement sur la propri\u00e9t\u00e9 des contribuables rendu possible par l&rsquo;exercice de la contrainte et non par le consentement explicite du propri\u00e9taire l\u00e9gitime. On doit donc partir de cette remarque absolument incontournable\u00a0: l&rsquo;imp\u00f4t est,<br \/>\ndans son essence m\u00eame, incompatible avec une soci\u00e9t\u00e9 de libert\u00e9, c&rsquo;est \u00e0-dire une soci\u00e9t\u00e9 fond\u00e9e sur le respect de la propri\u00e9t\u00e9 individuelle et sur le transfert volontaire des ressources sous forme de don ou d&rsquo;\u00e9change. C&rsquo;est parce que l&rsquo;\u00c9tat dispose du monopole de la contrainte l\u00e9gale qu&rsquo;il peut pr\u00e9lever des imp\u00f4ts, mais pour \u00eatre l\u00e9gale la contrainte qu&rsquo;il exerce n&rsquo;en est pas moins contrainte.<\/p>\n<p>La proposition d&rsquo;instauration d&rsquo;une taxe mondiale est absurde \u00e0 plusieurs points de vue. Tout d&rsquo;abord, il faut admettre que la concurrence a d&rsquo;importantes cons\u00e9quences positives. Ensuite, elle oublie que les imp\u00f4ts sont toujours pay\u00e9s par les consommateurs et non par les \u00abentreprises\u00bb. Finalement, cette solution vient en aide aux \u00c9tats qui ne sont pas capables de g\u00e9rer leurs d\u00e9penses, et sanctionne les bons \u00e9l\u00e8ves.<\/p>\n<p class=\"center\"><b>Lire le briefing:<br \/>\n<a href=\"https:\/\/www.libinst.ch\/publications\/IL-Salin-Impot%20mondial.pdf\" rel=\"external\">Un imp\u00f4t mondial pour financer l&rsquo;apr\u00e8s-crise\u00a0?<\/a><br \/>\n(12 pages, PDF)<\/b><\/p>\n","protected":false},"featured_media":9537,"template":"","tag":[180,1332,177],"class_list":["post-12200","denkanstoesse","type-denkanstoesse","status-publish","has-post-thumbnail","hentry","tags-fiscalite","tags-imposition","tags-organisations-internationales"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Un imp\u00f4t mondial pour financer l&#039;apr\u00e8s-crise\u00a0? - 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\/impot-mondial-apres-crise\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Un imp\u00f4t mondial pour financer l&#039;apr\u00e8s-crise\u00a0? - Institut Lib\u00e9ral\" \/>\n<meta property=\"og:description\" content=\"La crise laissera des traces, notamment dans les finances publiques. 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Inequality and social class. Income and economic inequality concept. Inequality in social class, ideology and health. 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