L'inégalité devant l'impôt. (notice n° 869393)
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| fixed length control field | 02585cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123155249.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Spire, Alexis |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | L'inégalité devant l'impôt. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2009.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 98 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | En France,la période des Trente Glorieuses constitue un moment de refondation des relations entre les citoyens et l’impôt.À partir des années 1960,une majorité de Français ont dû se soumettre à l’impôt sur le revenu,alors que jusque-là,il ne concernait qu’une minorité.De plus,les ménages ont été confrontés à une augmentation constante de la fiscalité locale.Les classes moyennes ont ainsi été associées comme bénéficiaires et comme contributeurs au développement de l’État social.Dans le même temps, l’administration a mis en place un quadrillage plus serré des fraudes fiscales,tout en multipliant les possibilités d’exonérations et les dérogations. Dans ce contexte, les classes moyennes indépendantes (petits commerçants et artisans) ont été les seules à se mobiliser contre ce nouvel ordre fiscal,tandis que les travailleurs salariés restèrent étonnamment silencieux. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | In France,the thirty-year boom period after World War II was a time based on new grounds in terms of relationships between citizens and taxmen.From the 1960’s,the majority of French people has had to get subjected to income tax,whereas until then,only a minority was liable to it.Furthermore,French households have had to face a steady increase in local taxes.The middle-class has thus been considered as beneficiaries and contributors to the development of the Welfare State.In the same time,the Administration has set up tighter and tighter controls over tax evasion,while increasing the possibilities of tax evasion and exemption.Within this context,the self-employed middle-class (shop-owners and craftsmen) have been the only one to join forces and fight this new tax system whereas employees have remained surprisingly silent. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Trente Glorieuses |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | inégalités |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | impôts |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | contrôle fiscal |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | classes sociales |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | social classes |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tax control |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Post-War expansion |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | inequalities |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | taxation |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue d’histoire moderne & contemporaine | 56-2 | 2 | 2009-07-10 | p. 164-187 | 0048-8003 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-d-histoire-moderne-et-contemporaine-2009-2-page-164?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-d-histoire-moderne-et-contemporaine-2009-2-page-164?lang=fr&redirect-ssocas=7080</a> |
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