two tax systems came about. Taxation is only feasible when men and land can be linked as a single bundle. Taxation of land … is not feasible without men, and taxation of men is not feasible without land. A tax maximizing bureaucrat has to combine …. China's contiguous geography allows bureaucrats to establish an autocratic tax system whereas Europe's split geography …

two tax systems came about. Taxation is only feasible when men and land can be linked as a single bundle. Taxation of land … is not feasible without men, and taxation of men is not feasible without land. A tax maximizing bureaucrat has to combine …. China’s contiguous geography allows bureaucrats to establish an autocratic tax system whereas Europe’s split geography …

proportional taxation increases the cost of self-control, and that this adverse effect is more acute when public pensions become …

private property, low taxation benefits etc. Personal immunity should be defended even for "unpleasant" person (say, H. Ford …

We challenge the "OECD view" (Arnold et al. 2011) according to which a shift from direct to indirect taxation is … composition (in particular direct vs. indirect taxation). We can replicate the findings in Arnold et al. when focusing on the same …