Gustave Fauveau's contribution to fiscal theory

Claire Silvant (1)

1 PHARE - Pôle d'Histoire de l'Analyse et des Représentations Économiques

Gustave Fauveau, a French mathematician and economist of the mid-nineteenth century, presented in 1864 an innovative theory of taxation that has been largely overlooked by historians of economic thought. He provides a mathematical framework for the analysis of taxation, considered both as the counterpart of the benefits received from the State and of the taxpayer's ability to pay. This article examines Fauveau's contribution to fiscal theory. This consists of modelling his two major ideas: as the first author to apply insurance theory to the calculation of an equitable tax, and expressing in mathematical terms Condorcet's principles of taxation. The novelty of his analysis lies in proving, in both cases, the optimality of progressive or of proportional taxation. To give a complete overview of Fauveau's ideas on fiscal theory we present in an appendix two other contributions on taxation that were published separately.

Mots clés: insurance theory; History of economic thought; Fauveau; fiscal theory; French political economy; public economics; insurance theory.; mathematical economics; progressive taxation

Domaines: Economies et finances

Claire Silvant. Gustave Fauveau's contribution to fiscal theory. European Journal of the History of Economic Thought, 2010, 17 (4), pp.813-835. ⟨halshs-00620101⟩