This book is a somewhat expanded translation of my The ´orie e ´cono- miquedelafiscalite ´, published by Economica in Paris. It originates have greatly benefited from the reactions of the students who went through these courses. I thank without implicating Arnaud Buisse ´ , Dominique Bureau, Paul Champsaur, Pierre-Andre ´ Chiappori, Maia David, Ste ´phane Gauthier, Anne Laferre `re, Guy Laroque, Thomas Piketty, Jean-Charles Rochet, Franc ois Salanie ´ , Jean-Luc Schneider, Alain Trannoy, and especially Philippe Chone ´ for their comments on a first version of this text. I am also grateful to Christian Gourie ´roux and six anonymous reviewers for their comments
