12 March 2026“Too much tax kills tax,” says the famous phrase by the American economist Arthur Laffer. But what if, for France, it were more complicated than that? Aren’t there other social, emotional, or moral considerations at play?
Although taxation has historically been the financial tool used to collect the resources necessary for the functioning of the state, it is nonetheless a complex social phenomenon. This is what our research has highlighted. Because alongside financial gain, many other social, emotional, or moral considerations help explain our complex relationship with taxation.
In an article published in The Conversation, Cécile Bazart (University of Montpellier, CEE-M), Aurélie Bonein (University of Rennes), and The Conversation, Cécile Bazart (University of Montpellier, CEE-M) examine the current underlying factors behind the loss of legitimacy of tax collection.**
Read this article >>> (in french)