Economics Dictionary of ArgumentsHome
| |||
|
| |||
| Taxation: Taxation is the process by which governments collect money from individuals and businesses to fund public expenditures and services. Levied based on income, profits, property, or goods and services, taxes serve as a primary revenue source for governments, enabling the provision of infrastructure, healthcare, education, defense, and other public services. See also Government budget._____________Annotation: The above characterizations of concepts are neither definitions nor exhausting presentations of problems related to them. Instead, they are intended to give a short introduction to the contributions below. – Lexicon of Arguments. | |||
| Author | Concept | Summary/Quotes | Sources |
|---|---|---|---|
|
Frank Plumpton Ramsey on Taxation - Dictionary of Arguments
Mause I 272 Optimal Taxation/RamseyVsEdgeworth/Ramsey: how should the use ((s) instead of the amount) of income be taxed? Problem: taxation, which causes welfare losses for individuals only in the form of negative income effects, would have to take the form of flat-rate tax amounts that are levied independently of income. (1) Solution: tax household consumption, i.e. set a separate tax rate for each consumer good. Problem: as long as not all goods are taxed identically, this leads to efficiency losses resulting from substitution effects. Citizens change their plans when prices change. ((s) Substitution problem: shift in demand to less taxed goods). Solution: the task of the state is then to reduce efficiency losses. This changes the focus of the theory: it is no longer first and foremost about the distribution of burdens to individual households, but about the question of which goods should be taxed and how high in order to keep the overall welfare losses as low as possible. 1. Frank P. Ramsey, A contribution to the theory of taxation. Economic Journal 37, 1927, S. 47– 61. >Tax Avoidance, >Tax Competition, >Tax Compliance, >Tax Evasion, >Tax Havens, >Tax Incidence, >Tax Loopholes, >Tax System, >Optimal tax rate._____________Explanation of symbols: Roman numerals indicate the source, arabic numerals indicate the page number. The corresponding books are indicated on the right hand side. ((s)…): Comment by the sender of the contribution. Translations: Dictionary of Arguments The note [Concept/Author], [Author1]Vs[Author2] or [Author]Vs[term] resp. "problem:"/"solution:", "old:"/"new:" and "thesis:" is an addition from the Dictionary of Arguments. If a German edition is specified, the page numbers refer to this edition. |
Ramsey I F. P. Ramsey The Foundations of Mathematics and Other Logical Essays 2013 Ramsey II Frank P. Ramsey A contribution to the theory of taxation 1927 Ramsey III Frank P. Ramsey "The Nature of Truth", Episteme 16 (1991) pp. 6-16 In Theories of Truth, Paul Horwich, Aldershot 1994 Mause I Karsten Mause Christian Müller Klaus Schubert, Politik und Wirtschaft: Ein integratives Kompendium Wiesbaden 2018 |
||
