Bulletin n. 2-3/2012
October 2012-February 2013
CONTENTS
  • Section A) The theory and practise of the federal states and multi-level systems of government
  • Section B) Global governance and international organizations
  • Section C) Regional integration processes
  • Section D) Federalism as a political idea
    • Leroy Marc
    La soutenabilité des finances publiques à l'épreuve de la crise internationale - Le questionnement de la "sociologie" fiscale
    in Revue de l'Union européenne/Revue du Marché Commun et de l'Union européenne , n. 560, juillet-août ,  2012 ,  456-470
    This article questions the sustainability of public finances in the context of the international crisis from the point of view of fiscal sociology. It first analyses the trivialisation of the fiscal drift that leads to significant losses of public income: the fiscal optimisation of international companies, the fiscal competition of States, the complex legislation and inadequacies of international control and of public agencies encouraged tax minimisation. Secondly, it shows that globalisation does not necessarily destroy the Welfare Satate and that in developed countries, the crisis of the fiscal State (public debt) is not linked to the inherent nature of the fiscal system, in accordance with the Schumpeter theory. The overgeneralization of the neoliberal constraint ideology (market efficiency, crisis) conceals the possibility of democratic options, as shown by the difficulties of institutional reforms (IMF, European Union) to control the systemic risk derived from the market.
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