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La fiscalité joue théoriquement trois rôles dans les économies modernes : financer la dépense publique, redistribuer les richesses et orienter les comportements économiques. Aujourd’hui, ces trois rôles sont en crise. L’évasion fiscale prive les gouvernements de recettes vitales. L’éludement de l’impôt par les plus riches creuse les inégalités. Et les politiques fiscales récompensent de plus en plus, de facto, les comportements les plus prédateurs.La situation se révèle particulièrement critique pour les populations du Sud. Premières victimes d’une économie « offshore » dont les architectes et les principaux bénéficiaires se trouvent au Nord, elles subissent également les fiscalités nationales les plus régressives.La « justice fiscale » y apparaît dès lors régulièrement comme une revendication majeure. Mais avec quel contenu exactement ? Est-elle conçue comme une fin ou un moyen ? Comment en articuler les dimensions constitutives : sociale, écologique, de genre, etc. ? À quelle échelle d’action la poursuivre en priorité ?Ces questions n’ont rien de rhétorique. À l’heure où même le FMI, l’OCDE ou encore le Forum économique de Davos commencent à revendiquer une fiscalité plus juste, elles permettent de réfléchir aux contours et aux conditions de possibilité d’une « justice fiscale » réellement émancipatrice.
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This book presents the sharp regional differences within the integrating European continent. Four regions - Northwestern Europe, Southern Europe, Central Europe, and Eastern-Southeastern Europe - represent high, medium, and relatively less-developed levels of economic advancement. These disparities have emerged as a result of historical differences that produced and reinforced cultural and behavioral differences. The author examines the distinctions between the regions, looks at how these differences transpired and became so retrenched, and answers the question of why some countries were able to elevate to higher levels of economic development while others could not. This book is unique in that it provides a timely historical analysis of the main causes of the most pressing conflicts in Europe today. Readers will come away from this book with a deeper understanding of the sharp divergence in economic standing between the four different regions of Europe, as well as knowledge about how institutional corruption and other cultural features exacerbated these variations. The book also offers a better understanding of major European Union conflicts between member countries and between member and nonmember countries, as well as the rise of autocratic regimes in certain countries. The book begins with a short history of European integration throughout European civilization and then goes on to discuss the modern reality of integration and attempts to homogenize the Continent that divided into four different macro-regions. It will primarily appeal to scholars, researchers and students studying Europe from various fields, including economics, business, history, political science, and sociology, as well as a general readership interested in Europe's past, present, and future.
Regional disparities --- Disparities, Regional --- Regionalism --- Europe --- Economic conditions. --- Economic order --- Economic conditions. Economic development --- History of Europe --- Relations économiques internationales --- Politique économique -- Europe --- Economie monétaire --- Politique économique --- Économie monétaire --- Intégration économique
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