| 来源类型 | Discussion paper
|
| 规范类型 | 论文
|
| 来源ID | DP4198
|
| DP4198 Does the Market Provide Sufficient Employment Protection? |
| Ramon Caminal; Roberto Burguet
|
| 发表日期 | 2004-01-23
|
| 出版年 | 2004
|
| 语种 | 英语
|
| 摘要 | Taxation is only sustainable if the general public complies with it. This observation is uncontroversial with tax practitioners but has been ignored by the public finance tradition, which has interpreted tax constitutions as binding contracts by which the power to tax is irretrievably conferred by individuals to government, which can then levy any tax it chooses. In the absence of an outside party enforcing contracts between members of a group, however, no arrangement within groups can be considered to be a binding contract, and therefore the power to tax must be sanctioned by individuals on an ongoing basis. In this Paper we offer, for the first time, a theoretical analysis of this fundamental compliance problem associated with taxation, obtaining predictions that in some cases point to a re-interpretation of the theoretical constructions of the public finance tradition while in others call them into question. |
| 主题 | Public Economics
|
| 关键词 | Taxation
Public goods
Government
|
| URL | https://cepr.org/publications/dp4198
|
| 来源智库 | Centre for Economic Policy Research (United Kingdom)
|
| 资源类型 | 智库出版物
|
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/533166
|
推荐引用方式
GB/T 7714 |
Ramon Caminal,Roberto Burguet. DP4198 Does the Market Provide Sufficient Employment Protection?. 2004.
|
除非特别说明，本系统中所有内容都受版权保护，并保留所有权利。
