The political efficiency of general taxation.

From: National Tax Journal | Date: December 1, 1993| Author: Buchanan, James M. | Copyright information

INTRODUCTION

There is a normative argument for general taxation that stems from a recognition of the interdependence between the rules of politics (the constitution as inclusively defined) and the patterns of outcomes generated by the behavior of persons who act within such rules. The argument is based on the criterion of economic efficiency, defined in the standard sense. A tax structure is inefficient to the extent that it reduces economic value below that which mig...

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