Theoretical analysis of the impact of taxation on investment and growth: Economic and social issues

Abstract

This article offers a theoretical analysis of the main theories on the impact of taxation on investment and economic growth. It highlights the tensions between economic efficiency, tax justice, social equity, and territorial attractiveness that structure contemporary debates on tax policies. By mobilizing classical and endogenous approaches, the study shows that taxation, beyond its redistributive function, constitutes a strategic lever influencing investment location choices, savings, and growth dynamics. This paper proposes a review of the theoretical foundations in light of current changes and emphasizes the importance of fairer tax governance adapted to the challenges of globalization.