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Taxation and the promotion of human happiness : an essay
Norman, George Warde - 2009
George Warde Norman was a Director of the Bank of England from 1821 to 1872, a key figure behind the Bank Charter Act of 1844, and one of the founders of the Political Economy Club. In 1821 G.W. Norman began an essay on taxation as part of the utilitarian programme. His vision was for increased...
Persistent link: https://www.econbiz.de/10014474056
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Governance of tax courts
Ippoliti, R.; Ramello, Giovanni B. - In: Economics of governance 19 (2018) 4, pp. 317-338
Persistent link: https://www.econbiz.de/10011946822
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Taxation and poverty
Chambers, Christopher P.; Moreno-Ternero, Juan D. - In: Social choice and welfare 48 (2017) 1, pp. 153-175
Persistent link: https://www.econbiz.de/10011623298
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Equal sacrifice taxation
Stovall, John E. - In: Games and economic behavior 121 (2020), pp. 55-75
Persistent link: https://www.econbiz.de/10012430230
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Theorie und Ideengeschichte der Steuergerechtigkeit : eine steuertheoretische, steuerrechtliche und politische Betrachtung
Sahm, Reiner - 2019
Steuergerechtigkeitskonzept als normativer Maßstab der Untersuchung -- Die Entwicklung der Steuergerechtigkeitsideen und -prinzipien: von Mitte des 17. bis Ende des 18. Jahrhunderts; ab Mitte des 19. Jahrhunderts und ihre Realisierung in den Steuerreformen bis in das frühe 20. Jahrhundert --...
Persistent link: https://www.econbiz.de/10012402243
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Theory of Equitable Taxation : Normative Foundation and Distributive Consequences of Income Taxation
Brunner, Johann K. - 1989
This study offers a theoretical discussion of equity and efficiency aspects of income taxation. The analysis is carried … choice theory. Normative characterizations of the two most familiar principles of the social-welfare-functional approach …-taxation theory, the implications of the tax principles for the distribution of income (or taxes, resp.). Fixed individual incomes are …
Persistent link: https://www.econbiz.de/10013519587
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Tax equity in low- and middle-income countries
Bachas, Pierre; Jensen, Anders; Gadenne, Lucie - In: The journal of economic perspectives : a journal of the … 38 (2024) 1, pp. 55-80
Persistent link: https://www.econbiz.de/10014479903
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The choice of the personal income tax base
Gordon, Roger H.; Kopczuk, Wojciech - 2014
Persistent link: https://www.econbiz.de/10010386209
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Fair and efficient taxation under partial control
Ooghe, Erwin; Peichl, Andreas - In: The economic journal : the journal of the Royal … 125 (2015) 589, pp. 2024-2051
Persistent link: https://www.econbiz.de/10011441323