Since antiquity finance and taxation have been a couple. The history of taxes has been part of the history of public finances and therefore simply of finance. This issue, which is devoted to an analysis of the links between finance and taxation, comprises three major sections that take up the various aspects of this relationship. First, the impact of taxation on the behavior of economic agents, savings behavior, financing behavior, and financial innovation behavior. The second section tackles the debates stemming from the financial crisis around the use of taxation to discipline banks and around fiscal paradises. The third section takes up the difficulty of adapting fiscal systems, which were primarily created in the twentieth century, to economies that are increasingly global and digitized. A final article is dedicated to the specific problem of collecting taxes in Africa.
The Review also offers a column on financial history devoted to the German crisis of 1931 and the consequences of the French refusal. Finally, there are two additional articles. The first deals with a moral analysis of speculation and the second with the impact of the size of a managed asset on mutual fund performance.