On Progressive Taxation
I have not been able to discover who was the first to proclaim the thesis that because the degree of utility of income decreases when income increases, it follows that equality of sacrifice entails progressive taxation. This can be found now and then mentioned casually, and as if it were tacitly assumed.
KeywordsIncome Defend MCDP
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- 1.Adolph Wagner, Finanzwissenschaft, Leipzig, 1880, Part II, p. 355.Google Scholar
- 2.M. W. F. Treub, Ontwikkeling en verband van de Rijks-, Provinciale- en Gemeente-belastingen in Nederland, Leiden, 1885, pp. 517/18. Although Treub speaks only of ability to pay and nowhere expressly mentions the principle of equality of sacrifice, he regards the two as identical.Google Scholar
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