Skip to main content
SpringerLink
Log in

The Political Economy of Progressive Taxation

  • Conference proceedings
  • © 1989

Overview

Editors:
  1. Dieter Bös

    1. Institute of Economics, University of Bonn, Bonn 1, Germany

    View editor publications

    You can also search for this editor in PubMed   Google Scholar

  2. Bernhard Felderer

    1. Department of Economics, University of Cologne, Cologne 41, Germany

    View editor publications

    You can also search for this editor in PubMed   Google Scholar

This is a preview of subscription content, log in via an institution to check access.

Access this book

Log in via an institution
eBook USD 129.00
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book USD 169.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Other ways to access

Licence this eBook for your library

Institutional subscriptions

Table of contents (15 papers)

  1. Front Matter

    Pages I-IX
    Download chapter PDF

  2. Progressive Taxation and Democratic Government: A Public Choice Analysis

    • William A. Niskanen
    Pages 1-17

  3. Progressive Taxation: Models and Policies

    • Christian Kirchner
    Pages 19-23

  4. The Rise and Fall of the Laffer Curve

    • Alan Peacock
    Pages 25-40

  5. On the Irrelevance of the Laffer Curve

    • Clemens-August Andreae, Christian Keuschnigg
    Pages 41-42

  6. The International Consequences of Less Progressive Taxation

    • Erich Streissler
    Pages 43-70

  7. Tax Reforms and International Mobility

    • Leland B. Yeager
    Pages 71-73

  8. Equitability and Income Taxation

    • Dieter Bös, Georg Tillmann
    Pages 75-99

  9. A Political Philosopher’s View of Equitable Taxation

    • John Gray
    Pages 101-105

  10. An Economists’ View of Equitable Taxation

    • Dieter Bös, Georg Tillmann
    Pages 107-109

  11. Capital Markets, Entrepreneurship and Progressive Taxation

    • Peter Swoboda, Peter Steiner
    Pages 111-143

  12. Taxing Entrepreneurs: Models and Reality

    • Thomas W. Hazlett
    Pages 145-147

  13. The Consequences of Progressive Income Taxation for the Shadow Economy: Some Theoretical Considerations

    • Reinhard Neck, Friedrich Schneider, Markus F. Hofreither
    Pages 149-176

  14. The Consequences of Progressive Income Taxation for the Shadow Economy

    • Frank A. Cowell
    Pages 177-179

  15. The Consequences of a Changing Shadow Economy for the “Official” Economy: Some Empirical Results for Austria

    • Friedrich Schneider, Markus F. Hofreither, Reinhard Neck
    Pages 181-211

  16. Notes on Taxes and Tax Evasion in Austria

    • Gerhard Lehner
    Pages 213-217

  17. Back Matter

    Pages 219-220
    Download chapter PDF
Back to top

Keywords

About this book

This volume presents papers which were given at a conference of the Liberty Fund, Washington, co-sponsored by the Carl-Menger Institute, Vienna. The conference took place in Vienna in January 1988. All papers were subject to a refereeing process; some of them had to be revised very extensively. The economics of progressive taxation have been a research topic ever since economists have dealt with the economic role of the state. Old puzzles are the best: the theoretical underpinning of progressivity still is not fully convincing, even after 200 years of economic research. In the present volume we succeeded in publishing some contributions of outstanding economists which present their visions of the topic. Niskanen distinguishes two types of contributions of public choice analysis to understanding and evaluating the tax and transfer system in modern economics: the positive analysis, which examines the issue of how a tax and transfer system would look if it were established by a government subject to majority rule; . and the normative analysis, which tries to discern an optimal system of taxes and transfers. In the normative case the author distinguishes between the "libertarian perspective", in which each person has full rights to any property that he has acquired legally and in which transfers are determined entirely by the preferences of the donors, and the so-called "constitutional perspective" , in which each person elects the rules affecting taxes without knowledge of his position in the post­ constitutional distribution.

Editors and Affiliations

  • Institute of Economics, University of Bonn, Bonn 1, Germany

    Dieter Bös

  • Department of Economics, University of Cologne, Cologne 41, Germany

    Bernhard Felderer

Bibliographic Information

Publish with us

Policies and ethics

Back to top

Search

Navigation