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This article emphasizes the importance of Yahyā ibn Ādam's Kitāb al-Kharādj to the investigation of public finance in the second century of Islam. His work stands out as the accessible terminus a quo documenting the foundations of the "traditionistic school" of economic thinking. Under the Abbāsid caliphs, who came to power with (cl)aims for reform, he attempted to compose policy guidelines for public finance for both believers and officials. His views on the limits of the imam's jurisdiction, on land and taxation policy, and on bedouin-urban dichotomy are revealing.

Cette contribution met l'accent sur l'importance du Kitāb al-Kharādj de Yahyā ibn Ādam pour l'étude des finances publiques au second siècle de l'Islam. Son oeuvre apparaît comme le terminus a quo documentant les fondements de "l'école traditionnistique" de la pensée économique. Sous les califes abbāsides arrivés au pouvoir avec des revendications de réformes, il tente d'esquisser les lignes directrices d'une politique des finances publiques à l'usage des croyants et des gouvernants. Ses opinions sur les limites des compétences de l'imam, sur la politique foncière et fiscale, et sur la dichotomie nomades-urbains sont révélatrices.


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