Signification redistributive de la fiscalité dans les pays insuffisamment développés. Un exemple : le Moyen-Orient - article ; n°4 ; vol.6, pg 626-641

Revue économique - Année 1955 - Volume 6 - Numéro 4 - Pages 626-641
In what measure have the fiscal systems of the countries of the Middle Last a redistributive meaning, in what measure do they reduce the pur chasing power of higher income groups relatively to that of the lower income groups. Before the Second World War fiscal laws were indirect and regressive they accentuated the inequality in the social structure by favoring the beneficiaries of higher income groups landowners mill owners merchants and by affecting the poor classes of the population the workingman and the wage earner). The fiscal laws after the War by introducing income taxes are orientating themselves towards direct assessment and progressive tax system. Even so this new orientation has not given all the results hoped for for it neglects to take into consideration geographic economic and social structures of the Mille East. Thus the agricultural population pratically exempt from every burden and the merchants and mill owners are still burdened at the same level to which they were subject before the institution of the income taxes. And one can in that case wonder if it be not better to be free of the recent legislation inspired by the West and to take a stand on renewed indirect taxes export taxes customs duties consumption taxes with multiple rates which serve for stricter relationship with the economic and social environment of the Middle East
16 pages
Source : Persée ; Ministère de la jeunesse, de l’éducation nationale et de la recherche, Direction de l’enseignement supérieur, Sous-direction des bibliothèques et de la documentation.