正义与税收——有公正的税收吗?如果是这样,它是什么样的,它如何被证明是合理的?

Mathias O. Royce
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引用次数: 0

摘要

本文试图从道德、法律和理性三个层面来评价公正税收的各种特征。它旨在将这些特征与政治方面的背景联系起来,例如不受约束经济体中的财政阻力和财政竞争力以及政府效率。本文最后评估了政府采用的财政政策制定的结构和策略,这些结构和策略在很大程度上仍然是武断的,并加强和肯定了著名自由主义学者的观点,他们认为税收的不公正形式是政府永久维持自身的一种方法。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Justice and Taxation - Is There any Form of Just Taxation? If so, What is it Like and how can it be Justified?
This article intends to assess the various characteristics of just taxation in its moral, lawful and rational sense. It aims to correlate these characteristics in the context of political aspects, such as fiscal resistance and fiscal competitiveness in unrestrained economies as well as governmental efficiency. This essay concludes in assessing the structures and strategies of fiscal policy making employed by governments which remain largely arbitrary and which reinforce and affirm the views of renowned libertarian scholars, who see taxation in its unjust form as a method for government to perpetually sustain itself.
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