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The history of taxation from the earliest ages has been the history of the attempts of one class to make other classes …
Persistent link: https://www.econbiz.de/10010836820
has styled the “revolution in taxationâ€â€”the drive at all levels of government to create a tax system that was more … nineteenth century. It aimed to create a system of taxation based on two guiding principles: (1) “the ability to pay†and (2 …
Persistent link: https://www.econbiz.de/10011141249
The proposition that increases in tax rates discourage market- sector production and may therefore, beyond a certain level, be counterproductive in raising tax revenue is an old issue in the eco- nomic literature. Its recent revival has generated considerable con- troversy and interest among...
Persistent link: https://www.econbiz.de/10010836665
In order for a society to use its resources efficiently, property rights must be well defined, enforced, and transferable. By now, this basic conclusion of the modern property rights literature needs little defense. Examples abound of the resource waste that occurs when actors do not bear the...
Persistent link: https://www.econbiz.de/10010836783
Ihe essence of taxation, seen from the point of view of the tax- payer, is the forcible confiscation of resources. This … taxation and its relation- ship to the operation of the military system. It is specifically fo- cused on this relationship as …
Persistent link: https://www.econbiz.de/10010662010
increase in tax- ation during the wars with France, and amassive increase in public debt, and the subject of taxation was … in 1845 that, “considering the importance of taxation, both as regards the interest of the public and of individuals … to the study of fiscal questions, had surveyed taxation in the 1770s, at the beginning of the Industrial Revolution, and …
Persistent link: https://www.econbiz.de/10010662175
of en- forcement of the tax laws. Of all federal government agencies, the Internal Revenue Service IIRS) is permitted the … greatest latitude in its relations with citizens, to the point where the authority of government directly conflicts with the …
Persistent link: https://www.econbiz.de/10010662214
positive output effects without also cutting government spending? 4. Should we let our answer to the second and third questions …
Persistent link: https://www.econbiz.de/10011141233
One feels constrained to step lightly in an examination of the Laf- fer curve. Laffer contends that higher tax rates, by removing incen- tive, will discourage work, lead to less output, and thereby reduce government’s total tax revenue. Surely the contention that lower tax rates will...
Persistent link: https://www.econbiz.de/10011141236
Max Hartwell’s paper gives us a picture of the good old days. Hav- ing just paid my taxes, or at any rate the federal-income-taxportion of them, Jam not inclined to view favorablyanyleveloftaxesother than none at all. Still, the paper portrays the closest we’ve come in modern times...
Persistent link: https://www.econbiz.de/10011141244