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Progressive Taxation: Models and Policies

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The Political Economy of Progressive Taxation
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Abstract

The normative part of Niskanen’s paper attempts to achieve two goals:

  1. (1)

    to illustrate the expected outcome of the libertarian and the constitutional (contractarian) perspectives insofar as transfers and progressive income taxes are concerned, and

  2. (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

  • Publisher Name: Springer, Berlin, Heidelberg

  • Print ISBN: 978-3-642-75001-4

  • Online ISBN: 978-3-642-74999-5

  • eBook Packages: Springer Book Archive

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