Le Financement Des Dépenses Publiques
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Les pays occidentaux sont aujourd'hui affectés par une forte récession qui a initié la dégradation des ratios budgétaires. Outre des éléments d'ordre conjoncturels, il est admis que la diminution de la proportion d'actifs dans la population totale est de nature à perturber les équilibres budgétaires à long terme des pays industrialisés. Cet ouvrage adresse donc une question fondamentale: Quelles sont les conséquences macroéconomiques de la politique fiscale? Cette contribution tire les enseignements de la littérature sur la non-équivalence ricardienne pour mieux évaluer l'impact macroéconomique de la politique fiscale. L'apport théorique de cet ouvrage réside dans l'amélioration de la représentation de l'hétérogénéité des consommateurs et dans la prise en compte de modes de financement non-forfaitaires ou monétaires des dépenses publiques. Sur le plan quantitatif, cet ouvrage propose une évaluation des effets de la politique fiscale dans la dynamique et à long terme. En allant au bout de la logique de la non-équivalence ricardienne, l'ouvrage propose une extension qui traite de la question de la taxation optimale.
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