Philosophy Dictionary of ArgumentsHome
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| 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. | |||
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Economic Theories on Taxation - Dictionary of Arguments
Rothbard III 907 Taxation/economic theories/Rothbard: There has been a great deal of controversy among economists on how to approach the analysis of taxation. Partial equilibrium/Marshall, Alfred: Old-fashioned Marshallians insist on the "partial equilibrium" approach of looking only at a particular type of tax, in isolation, and then analyzing its effects; Walras: Walrasians, more fashionable today (and exemplified by the late Italian public finance expert, Antonio De Viti De Marco), insist that taxes cannot be considered at all in isolation, that they may be analyzed only in conjunction With what the government does with the proceeds. Austrian School: In all this, what would be the "Austrian" approach, had it been developed, is being neglected. This holds that both procedures are legitimate and necessary to analyze the taxing process fully. In short: the level of taxes-and-expenditures may be analyzed and its inevitable redistributive and distortive effects discussed; and, within this aggregate of taxes, individual types of taxes may then be analyzed in isolation. Neither the partial nor the general approaches should be overlooked. Government spending: There has also been a great amount of useless controversy about which activity of government imposes the burden on the private sector: taxation or government spending. It is actually futile to separate them, since they are both stages in the same process of burden and redistribution. >Government budget/Rothbard, >Government spending/Rothbard, >Free market/Economic theories. - - - Mause I 273 Taxation/Economic Theories: Problem: how, for example, should leisure time as a consumer good be indirectly taxed if there is already a burden on the labour supply that can no longer be freely changed? ((s) Substitution problem: shift in demand to less taxed goods). Solution: e.g. Corlett Hague Rule: goods which are complementary to leisure consumption should be taxed, e.g. novels, TVs, sun loungers, etc. (1) See Ramsey-Rule/Ramsey, Taxation/Ramsey. 1. W.J. Corlett und D. C. Hague, Complementarity and the excess burden of taxation. Review of Economic Studies 21 (1) 1953, S. 21– 30. >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. |
Economic Theories Rothbard II Murray N. Rothbard Classical Economics. An Austrian Perspective on the History of Economic Thought. Cheltenham, UK: Edward Elgar Publishing. Cheltenham 1995 Rothbard III Murray N. Rothbard Man, Economy and State with Power and Market. Study Edition Auburn, Alabama 1962, 1970, 2009 Rothbard IV Murray N. Rothbard The Essential von Mises Auburn, Alabama 1988 Rothbard V Murray N. Rothbard Power and Market: Government and the Economy Kansas City 1977 Mause I Karsten Mause Christian Müller Klaus Schubert, Politik und Wirtschaft: Ein integratives Kompendium Wiesbaden 2018 |
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