Tax inequalities do not only result from the erosion of progressive levies. They also involve the individualization of the relationship that each citizen has with ever more complex rules and with the administration. A sociology of the uses of the tax standard thus reveals other inequalities, which contravene the ideal of a truly democratic tax.
Katia Weidenfeld is a lawyer, researcher at the Center for Analysis and Theory of Law (CATD). She recently published a book entitled In the shadow of tax loopholes (Paris, Économica, 2011), in which she analyzes the economic, social and political effects of the multiplication of “ tax loopholes » since the 1970s.
Alexis Spire is a sociologist, director of research at CNRS and member of the Center for Administrative, Political and Social Studies and Research (CERAPS). After becoming interested in immigration policies, he worked on tax inequalities and on transformations in tax administration. In particular, in 2009, he co-directed a dossier for the journal Politix dedicated to the relationships between State and illegalities ”, in which he published an article entitled “ evade tax ? Differential management of tax illegalities “.
Together, they coordinated (with Jean-Gabriel Contamin and Emmanuelle Saada) a collective investigation into the social uses of administrative law (Recourse to administrative justiceParis, Économica, 2008).
In this interview, we asked them what a sociology of the uses of tax law teaches us about the egalitarian and redistributive nature of taxes, but also about the transformations of the State and democracy in France. An investigation into the heart of the fabric of tax inequalities.
THE “ tax loopholes »: origins and extent
Where we learn that before becoming “ niches “, these exemptions bore the less poetic name of “ tax expenditures “, and we are not sure we know them all.
Effective economic policy instruments ?
Where we wonder if the “ niches » all have the same character, and although we should not differentiate those which fulfill economic and social objectives from those which unduly benefit a few privileged taxpayers.
The political significance of tax loopholes »
Where we understand that the “ niches » profoundly transform the action of the State, by giving a minority of individuals the power to direct the flows and amounts of public investment.
Taxpayers and Tax Enforcement
Where we question the different processes that can produce inequalities in tax matters, from the development of the law by parliamentarians to its application by civil servants.
Individual tax avoidance strategies
Where we explore the different resources available to the wealthiest taxpayers to try to mitigate the rigor of the tax authorities.
Consent, between opacity and transparency
Where we wonder if a simple and transparent tax is necessarily better accepted than a complex and illegible tax.