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                <term xml:lang="en">tax policy</term>
                <term xml:lang="en">tax justice</term>
                <term xml:lang="en">tax exile</term>
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                <term xml:lang="fr">politique fiscale</term>
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              <p>The anti-tax argument has coalesced in recent years on the issue of tax exile considered as the symptom of tax persecution of the rich. The article aims to show that this approach ignores the nature of the relationship between the State and each individual tax-payer. Tax is not linked to the advantages that each citizen derives from public action nor from the individual appreciation of each to take charge of public financing needs. Secondly it recalls that tax progressivity must make it possible not to tax the subsistence minimum and that in reality, those who are avertaxed are at the bottom of the income range. Finally, there is no tax exile and tax expatriation stems from a desire to free oneself from national rules and take advantage of the competitive game between countries.</p>
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              <p>L’argumentaire anti-fiscal s’est coagulé ces dernières années autour de la question de l’exil fiscal considéré comme le symptôme d’une persécution fiscale des riches. L’article vise à montrer que cette approche méconnait la nature des relations entre le fisc et le contribuable individuel. Dans un premier temps, il montre qu’il n’y a pas de contrat marchand entre l’Etat et chaque contribuable individuel. L’impôt n’est pas lié aux avantages que retire chaque citoyen de l’action publique ni de l’appréciation individuelle de chacun à prendre en charge les besoins publics de financement. Dans un second temps on rappelle que la progressivité doit permettre de ne pas taxer le minimum de subsistance et que dans la réalité, ceux qui sont surimposés se situent dans le bas de l’éventail des revenus. Finalement, il n’y a pas d’exil fiscal et l’expatriation fiscale procède d’une volonté de s’affranchir des règles nationales et profiter du jeu concurrentiel entre pays.</p>
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