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The Political Economy of Progressive Taxation

  • Dieter Bös
  • Bernhard Felderer

Table of contents

  1. Front Matter
    Pages I-IX
  2. Christian Kirchner
    Pages 19-23
  3. Alan Peacock
    Pages 25-40
  4. Clemens-August Andreae, Christian Keuschnigg
    Pages 41-42
  5. Leland B. Yeager
    Pages 71-73
  6. Dieter Bös, Georg Tillmann
    Pages 75-99
  7. Dieter Bös, Georg Tillmann
    Pages 107-109
  8. Peter Swoboda, Peter Steiner
    Pages 111-143
  9. Thomas W. Hazlett
    Pages 145-147
  10. Reinhard Neck, Friedrich Schneider, Markus F. Hofreither
    Pages 149-176
  11. Gerhard Lehner
    Pages 213-217
  12. Back Matter
    Pages 219-220

About these proceedings

Introduction

This volume presents papers which were given at a conference of the Liberty Fund, Washington, co-sponsored by the Carl-Menger Institute, Vienna. The conference took place in Vienna in January 1988. All papers were subject to a refereeing process; some of them had to be revised very extensively. The economics of progressive taxation have been a research topic ever since economists have dealt with the economic role of the state. Old puzzles are the best: the theoretical underpinning of progressivity still is not fully convincing, even after 200 years of economic research. In the present volume we succeeded in publishing some contributions of outstanding economists which present their visions of the topic. Niskanen distinguishes two types of contributions of public choice analysis to understanding and evaluating the tax and transfer system in modern economics: the positive analysis, which examines the issue of how a tax and transfer system would look if it were established by a government subject to majority rule; . and the normative analysis, which tries to discern an optimal system of taxes and transfers. In the normative case the author distinguishes between the "libertarian perspective", in which each person has full rights to any property that he has acquired legally and in which transfers are determined entirely by the preferences of the donors, and the so-called "constitutional perspective" , in which each person elects the rules affecting taxes without knowledge of his position in the post­ constitutional distribution.

Keywords

Einkommensbesteuerung Finanzwissenschaft Schattenwirtschaft Steuerpolitik Steuertheorie economics political economy taxation

Editors and affiliations

  • Dieter Bös
    • 1
  • Bernhard Felderer
    • 2
  1. 1.Institute of EconomicsUniversity of BonnBonn 1Germany
  2. 2.Department of EconomicsUniversity of CologneCologne 41Germany

Bibliographic information

  • DOI https://doi.org/10.1007/978-3-642-74999-5
  • Copyright Information Springer-Verlag Berlin Heidelberg 1989
  • Publisher Name Springer, Berlin, Heidelberg
  • eBook Packages Springer Book Archive
  • Print ISBN 978-3-642-75001-4
  • Online ISBN 978-3-642-74999-5
  • Buy this book on publisher's site