Abstract
The normative part of Niskanen’s paper attempts to achieve two goals:
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(1)
to illustrate the expected outcome of the libertarian and the constitutional (contractarian) perspectives insofar as transfers and progressive income taxes are concerned, and
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(2)
to compare these (anticipated) outcomes of various (ideal) political agenda with our actual tax and transfer systems and evaluate those systems in the light of the results of the normative analysis.
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© 1989 Springer-Verlag Berlin · Heidelberg
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Kirchner, C. (1989). Progressive Taxation: Models and Policies. In: Bös, D., Felderer, B. (eds) The Political Economy of Progressive Taxation. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-74999-5_2
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DOI: https://doi.org/10.1007/978-3-642-74999-5_2
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