{"title":"Legitimate Tax Structures: Lessons from the Past","authors":"Enrico Colombatto","doi":"10.1515/jeeh-2022-0008","DOIUrl":null,"url":null,"abstract":"Abstract Today’s views and analyses about taxation are dominated by the social-welfare approach based on various categories of utilitarianism, most notably those developed by the optimal-tax literature. By contrast, this paper focuses on the ethical foundations of taxation and analyses a tradition that harks back to the 17th century. In particular, we emphasise the notion of legitimate taxation in the history of economic thought from the libertarian, the classical-liberal and socialist perspectives. By means of this very notion, we define the essence of a desirable tax structure and draw conclusions in regard to today’s tax policies.","PeriodicalId":53483,"journal":{"name":"Journal des Economistes et des Etudes Humaines","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2023-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal des Economistes et des Etudes Humaines","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1515/jeeh-2022-0008","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"Social Sciences","Score":null,"Total":0}
引用次数: 0
Abstract
Abstract Today’s views and analyses about taxation are dominated by the social-welfare approach based on various categories of utilitarianism, most notably those developed by the optimal-tax literature. By contrast, this paper focuses on the ethical foundations of taxation and analyses a tradition that harks back to the 17th century. In particular, we emphasise the notion of legitimate taxation in the history of economic thought from the libertarian, the classical-liberal and socialist perspectives. By means of this very notion, we define the essence of a desirable tax structure and draw conclusions in regard to today’s tax policies.
期刊介绍：
The Journal des Economistes et des Etudes Humaines (JEEH) is a journal of political economy and interdisciplinary economic studies. It addresses economic issues in political theory, social dynamics, social science methodology, and philosophy. Today, JEEH has an international audience, and welcomes contributions written by scholars from around the world. JEEH''s goals are: -To bring together economics with neighboring disciplines such as law, history, political science, sociology, philosophy, psychology, and anthropology -To promote the development of the Austrian approach to economics (Austrian School) and to provide discussion and controversy -To reconcile economics with the ethical and policy-oriented principles which make coordinated interaction between human beings possible
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