发布求助
文献互助 智能选刊 最新文献

Journal of Public Finance and Public Choice最新文献

筛选
英文 中文
Taxation and Justice 税务与司法
IF 0.3
Journal of Public Finance and Public Choice Pub Date : 2005-01-01 DOI: 10.51952/rieu3778
D. Pellerin
{"title":"Taxation and Justice","authors":"D. Pellerin","doi":"10.51952/rieu3778","DOIUrl":"https://doi.org/10.51952/rieu3778","url":null,"abstract":"«In this world», Benjamin Franklin pronounced in a letter, «nothing can be said to be certain, except death and taxes». This essay takes as its premise the need to accept the inevitable and proceeds to discuss the principles that should govern an equitable System of income taxation, focusing especially on proportionality and reciprocity. After examining a number of attractive schemes (that might include a moderate element of effective gradation, as even most ‘degressive’ variants of the flat-tax do), the essay shows why ambitious designs for redistributive taxation are not likely to produce the intended results and how they threaten to impede economic, technological, and even cultural progress.","PeriodicalId":53126,"journal":{"name":"Journal of Public Finance and Public Choice","volume":"1 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2005-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70624136","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
首页 上一页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信